No point showing pics of 4x4's wading, they all have the ECU mounted up high AND in a weather proof box,
No they don't, a Discovery Td5 is located by the battery (high in the engine bay) but is not sealed as it has holes in.
I have screwed up 2 ECUs due to this and know of several other people doing the same thing. Sometimes they can be revived by drying them out for several days in the airing cupboard.