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The ECU is your computer, without it your car wont run/drive/move. Its not a part that your possibly thinking is just replacable. WEll it is replacable, but only with other ecu's compatable to your motor. You typically wont get more HP from the ECU, one of the only ways is to tune a obd1 ecu when you do motor mods, or forced induction.
My explination totally sucked but you get the point.
what does the ecu do and how much hp gain do you get from it
I think you mean EM (engine manigment system) or a perfomance chip. Thats the only way to up grade you ECU. EMs are for changeing shift points, acceleration & top speed, amount of fuel usage & your cars timing. Sometimes the amount of boost you are running to. I suggest you learn every thing you can before buying one though. Hondata EMs might be your best choice.