The ECM is located in the kick panel on the passenger's side. If you want to keep the computer HEI distributor, you will need to retain the MAP sensor so that the computer can get a load reference. If you wish to change the distributor to a non computer variant, you can go without the ECU.
The ECU harness can be left in place if you do not wish to use it. If you want to remove it, you will need to remove the inner fender on the passenger's side as it is below the HVAC suitcase. It runs nothing but computer functions, and is a piggyback harness to the non computer harness. The power wire to the HEI is on the main engine harness, not the computer harness, so removing the computer harness affects nothing else.