Hey all, I was searching an unrelated topic and stumbled upon this. I realize its an old topic, but in case someone googles it, my response may be helpful. Sorry if my reply is in violation of site guidelines as admittedly, I didn't read the rules.
In response to original poster or anyone in the same situation...
1) Absolutely ANYTHING that dissolves polyurethane will also eat electronic components. So, to answer accurately, there is no such thing as a solvent that will dissolve polyurethane while leaving the board components intact This is not debatable and anyone who claims otherwise is either lying or misinformed.
2) Practically, however, if you have a vintage ECU and don't mind the labor hours involved, you may use any reputable HVLP gun cleaner to dissolve the polyurethane hermetic seal/conformal coating. Remove small quantities, avoiding contact with individual components. Be aware that any damaged components must be replaced. Once you have repaired the board, I recommend using a silicone conformal coating for future weather/shock proofing.
I hope this helps those of you in a similar situation. However, I'm not available to answer any follow up questions, so please don't be offended or take it personally thinking I'm ignoring you.