I got interested in how this stuff works together and so this is what I have been able to put together using my '99 roadster as the sample. Corrections gladly taken and noted.
LAMBO ECU's
There are two "electronic injection" control units aka "Lamborghini Iniezione Elettronica" (LIE) computers. These units are hooked up together. They each manage half the engine. These units also present themselves to a diagnostic connector (LDAS). The LIE system and diag connector are located behind the passenger seat. The lambo diag software hooks up here. In this connector is also a reset line. The reset clears all sorts of engine performance parameters stored within the LIE units. These units do not do anything but deal with the engine. These are key Lamborghini engine management intellectual property. These units talk to what I see as the main computer called the "GFA control unit" and they do so via the CAN protocol. The same basic design is present in the murci and gallardo. These LIE computers are programmed via the diagnostic port and such programming will tailor the computers to the specific engine. Resetting the computers will not only clear all previous performance data but remove any custom programming. A simple example of programming would be throttle balancing.
The GFA is the central piece that ties all the other control units together. It is located under the dash. For example, it is this unit that outputs "all" of the dash warning lights including the SRS and ABS lights. Inputs to the GFA include single lines from each the SRS control unit and the ABS control unit. I surmise that these lines are just to control the error lights via the GFA. Sample other control units inputting to the GFA include the KONI

ECU and the tire pressure ECU.
By default, ABS and SRS diag information is not available on the OBDII connector (nothing to do with lambo). However, there are a number of undefined or "vendor specific" pins that can be used, for example, to make a path from the OBDII connector to each the SRS and ABS control modules. These paths are direct to the specific controllers and do not go via the GFA. The OBDII connector in the 99 roadster has the SRS controller routed to pin 11 and the ABS controller routed to pin 12. The critical point is that to gain access to each the SRS and ABS controllers you need a specialized SRS or ABS reader that plugs into the OBDII connector. From there you can reset the controllers. I *think* this is done by reading the error codes a number of times.
There is no other INPUT to the SRS or ABS controllers.
So... if we could find the vendor of the SRS control unit

, I suspect you would then be in fat city controlling it via pin 11 on the OBDII connector.
Misc Points:
- The "400 on/off" trick probably resets ONE of the cars ECUs. Knowing which ECU or even a sample symptom that was cleared would be nice as its doubtfull this trick clears or resets more than one of the ECUs.
- On an at least an OBDII car (1996+), you should not reset the LIE computer to clear CEL engine codes. They should be cleared using an OBDII reader or better yet, lambo diag software.
- Dash lights other than the CEL's maybe controlled by the LIE computers (via the GFA) for example the catalyst lights. These lights/conditions are not 'codes' but rather direct conditions that can only be "cleared" by fixing the problem.
- Check Engine conditions are generated by the LIE computer. The dash lights are controlled from the LIE via the GFA. On OBDII cars the lights will go out after the condition clears for 2 minutes.
-mick