I'd say Hyundai Theta
Makes sense, I figured that the "Theta" may have been a reference to Continental's own internal nomenclature for the ECU.
I was under the presumption that the Simos ECU that the B8 S4 uses was a Continental/Simos 8.x unit. Any idea what this manual is supposed to be covering? It doesn't really say on the cover.
Edit, looks like it's for EMSII