I have a Chinese Gateway module with extended adaptation options. I know from its large single chip inside it's design is based on software emulation. Unfortunately it doesn't send the correct EOS system 'go to sleep' commands leaving the CANbus open and causing battery drain.
There are thousands of V.W binary firmware files for their modules and ECUs. What matters most is access to a search engine that selects which firmware file versions are vehicle and system compatible and which other modules may need their firmware updated or modules replaced. The Ross-Tech wiki has some useful information gathered from others on certain module compatibilities. It's a pretty good source for steering module information. Just look at the plethora of modules by year, part number, firmware and firmware versions to choose from.
Dealers use their online database access to order replacement electronic modules for workshops so they don't have to work out anything for themselves. A genuine replacement module may come with a service instruction flagging this up, or it's written into an updated service procedure. Module firmware is hardware specific. If they add or change IO functions to a module it's unlikely to be 'Upgradeable' or guaranteed to be backwards compatible. If that module is replaced, it's affect on others in the system has to be considered.
The worst you can do playing around with firmware flashing is brick the module, particularly if you don't have the original binary image to go back to.