On my '95, the CD changer is under the front driver's seat, and the ECU is under the front passenger seat, and has the code reader thingy attached to it.
I don't think it's that sensitive to moisture, since it's on the floor of an off-road vehicle, and they don't mention it in the "Wading" section of the owner's manual (same place where they say to unhook the CD changer if going into more than 20" of water). I also doubt that a detail shop would get it wet enough to damage anything.
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