ECU, clocks and transponders.
The coil around the ignition is not coded, it's a dumb part, hence it doesn't require swapping over if someone wants to fit only the ECU and clocks. The only reason to include it as well is if you want to sell the keys and locks in the package as well.
However.... the immo system on the mk4 is straightforward. You can easily read PIN via OBD and code used parts in individually.
How much would you take for the clocks?