trying to fine the eeprom in this board. everything is cover with some kind of material. any help is appreciated.
You have internal flash plus internal EEPROM emulation within MCU.

This is very common on modern ECU's. If it's something like Renesas, Infineon, ST, NXP, etc., this is likely the case.
You can also have EEPROM inside a CAN/LIN transceiver or ASIC. Some custom ASICs store calibration data internally.
You need to remove that conformal coating off MCU so we can read what it is. Is it silicone gel? Use heat gun at 100C or so and scrape using plastic or wooden scraper, RELIFE carbon fiber opening tool is great for this. Gently wipe with IPA try not to wipe off chip markings. If it's urethane, use MG Chemicals 8309 Conformal Coating Remover Pen or MG Chemicals 8310A Urethane Remover, apply to chip and let it sit 5 to 10 minutes.