I am.
What is called "immo off via Eeprom" is actually coding the ECU as development ECU.
If it has Bosch standard Sia (immo) software modules equipped, the software would care about that. That is the case for VAG cars and others.
But for Volvo all these modules are replaced by Volvo software modules. They don't care about development mode and only care about correct challenge and response play with CEM via CAN.
Side Note: if CEM does not receive correct ID from Key or valid answer from ECU, it will cut power to injectors and pump valves. So an immo offed ECU will not help you