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The ECU (Engine Control Unit, also known as MPFI) and TCU (Transmission Control Unit) are located above the brake pedal. If you put your head down there and look up you will see them nested together. Look for metal boxes about 6x6x1 inches with lots of wires. The ECU is the one with yellow plugs, the TCU has black plugs.
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Subaru ECU and TCU Website
1992 Alcyone SVX Version L
1992 Alcyone SVX Version L
1994 Alcyone SVX S40-II
2004 Subaru Legacy 2.5 SE Sports Tourer
1996 Subaru Legacy 2.2 GX Wagon
1988 Subaru Justy J12 SL-II
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