There are so many threads on this it is amazing...
1. The two people that want to swap should meet at a dealer.
2. Manually swap ECUs btw you and your friend.
3. Tell the dealer that you now want your ECU mated to your
immobilizer and keys.
4. Have them do the same for your friend.
Now both cars need to be there for Acura to do anything with the ECUs so you cannot swap with anyone that is not within driving distance. Hondata will also not perform the service for you because they said, "you need to talk to the dealer about that kind of thing."