I think to find out which it is, would be to fit the FWD fuse jack up a front wheel, and see what happens when you pull it into gear. If it is the clutch it won't cut out just spin the wheel. If it is something else it will cut out.
As Lee says the torque control does send a signal to the ECU when the lever is moved. Though I think the ECU is involved more by the indibitor switch signaling the move into gear. As the ECU will look at the idle rpm, and if above the normal idle speed, will cut the fuel to one side of the motor to reduce the shift shock.
Harvey.
