only if you're tinkering with the airbag system, not something I'd touch either. I'm talking engine ECU. people monkey with those all the time for performance upgrades.
I've repaired one, it was water damaged (clogged sunroof drain = water leaking directly onto the ECU) Owner got it covered under his insurance, I made $500 (reman ECU was $1500 for his car, and his was chipped so add another $500 on top of that, so the repair saved him a bundle too) |)