Also is this the same as the re-circulating valve or different??
I think its the same, I think its also called a cut of valve.
Forge used to have a guide for changing the DV on the 1.8T, maybe they have the same for the 2.0T. If its the standard GTI you have to get underneath the car...
Actually, from what I can tell, the Recirculating Valve is what we refer to as the PCV, the DV is in fact an EGR cut off valve.
Nope, that is wrong. IIRC, the 'correct' term VWAG now use is 'turbo cut off valve'. This is also commonly known as a 'recirc valve' or 'divert valve', and also incorrectly known as a 'dump valve'. This simply deals with excess boost pressure from the turbo.
The PCV is actually a 'positive crankcase ventilation' valve, and ONLY deals with excess pressure build up in the crankcase (usually caused by 'blow-by' gassses). This has nowt to do with the turbo.
And EGR is 'exhaust gas recirculation' valve, a device for emissions control !!! 
Sorry to seem beligerent, but it's important to get the terminology right when ordering parts.
Erm . . . . you might want to read my sig. I certainly know the correct terminology for specific parts, and I certainly know the difference between said parts to!

You're right, in the workshop manuals it labels the valve at the front of the engine on the top of the manifold as a PCV ('pressure control valve'), but if you talk to VW they won't have a clue what you're talking about.
Just because some thicko at a dub stealer doesn't know the correct terminology, that doesn't mean that highly qualified and conciencious persons should be 'dummed down'!
I'll state again, a PCV has sod-all to do with regulating boost pressure from a forced induction system!

That part, as far as they are concerned, is called a Recirculation Valve (or 'Recirc Valve'). I know this because I spoke to them today.
Well that just proves they have it wrong. For ages now, ETKA has that part listed as a 'turbo cut off valve', however, it used to be called either a diverter valve or a recirculation valve - and VWUKs own parts ordering system may still be using the 'old' terminology.
As for the DV (Diverter Valve), this is again not a term that VW will understand, they know this part as an 'EGR cut off valve' and if you ask for the latest part number, they will quote you '06H 145 710 D'.
Sorry, but that is utter horse sh!t. A 'DV' and an 'EGR' are two very different components, and work on two completely different areas of an engine. Someone really is talking out of their tail!
This latest part (designed for newer 2.0 engines) superceeds all previous versions and even though it wasn't specifically designed for the MK5 GTi engine, still works with it.
Again, I know this because I had it fitted last month.
Just because a part 'fits', it categorically does NOT mean it superceeds it. The piston DV was specifically designed for the Audi valvelift engine, which is in the new 'Rocco', and the Mk6 GTI - which is why the first three digits of the p/n are 'ahead' of the p/n range for the 'Mk5' TFSI engine.
I accept that some peeps have fitted the newer piston DV to a Mk5 TFSI engine - but I can categorically assure you - this is NOT an official supercession!