Should be the chip closest to the flash chip. If it's like the Boxster it'll be a 95p08 (marked 5P08 on the chip).
I do see that (although the number is barely readable through the lacquer). I also read that this should be a 95p08 / 5p08 / 5p08c3. I'm fairly sure I have the correct chip now. Can anyone verify 100% the chip type? I will be reading this in a GQ4X
EDIT I have a boxster ecu here and the board layout is not the same as the one I'm working with. The Boxter ecu is also ME7.2 so that may be why (not sure if they had ME7.8's for the Boxster) It does have an soic8 clearly labeled 5P08C3 so that's correct on that ecu.