On their wiring diagrams Rover refer to the airbag/SRS ECU as a "DCU".
I don't know what the "D" stands for, but there is only one electronic box and it connects to all of the airbags at least according to the wiring diagrams.
I am not an expert in Rover airbag problems. All I can say is that the codes would indicate an internal ECU (or rather, DCU) fault.
My expertise is with reverse engineering the T4 system and giving customers something that functions as near as I can get to (or sometimes better than) the original T4.
I can't necessarily help with fixing the cars, I don't own a Rover 75 and I have never fixed one.
Concerning the replacement ECU. I have no idea what it means if it is "incorrectly configured". Is it a brand new unconfigured ECU (DCU)? Maybe it is detecting that there are no rear pretensioners at all and so it thinks it's in the wrong car?
Maybe if you supply it with three rear pretensioners in the form of resistors then maybe it would work? Sorry but I don't know.
The wiring diagram shows the following items attached to the ECU (DCU):-
Pre-tensioner left U104
Pre-tensioner right U105
Pre-tensioner rear right T224
Pre-tensioner rear centre T226
Pre-tensioner rear left T225
Drivers airbag U106
Passenger airbag U102
U104 and U105 appear to be connected on the same circuit in series, so I suppose they both get fired at the same time.