I have a brand new S60 available for sale. It has never been installed a car.
Includes latest firmware.
It does have some marks on it where the screws from another ECU rubbed against it during shipping from DTA.
Price is GPB650 including DHL courier to where ever you are in the world.
I am located in New Zealand.
We have plenty of mating connectors, crimp tools, wire and sensors available at additional cost should you require them.