the ecu you dummy :)
You will need to get it opened and checked over, you can do this yourself as long as you dont touch the internals as they will be static sensitive, just look for discoloured markings or broken tracks. or even better, get a pic up.
 
could be a sensor also, if vagcom isnt communicating with the ecu itll be a long process of testing them though, if it isnt the ecu!
 
it will cost about 47quid 2 fix if you dont fcuk the airbag igniter taking the steering wheel off other wise it will be 147 quid
 
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