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ABS and ESP lights on after ECU kit was replaced due to faulty ECU.

2014 Volkswagen Polo 1.2L MPI (CGPB)

Fault codes;
U10C500 Brake Control Module, No Or Incorrect Basic Setting
C104AF0 Control Module, Incorrect Vehicle Identification Number (VIN)
U101300 Control Module Not Coded

Was this unit new or used ?

You'll need to adapt your used ECU to the car. This means the VIN in your replacement ECU needs to be changed. Then the coding for your ABS module can be restored (i.e. calculate it by posting a diagnostic scan or go to a VW dealer to do SVM).

Now the VIN of the ECU does not match the VIN of the immobilizer. ABS module reports incorrect VIN and loses its coding.