I believe the actual thermostat part number is the same for all the M54 engines. So they should have the exact same opening temp without the ECM influence since they are physically the same. The "opening" would be controlled by the actual thermostat same as any other normal thermostat.
There may be a difference in the programmed "additional" opening of the thermostat by the DME between the ECMs. This is controlled primarily by engine load and speed. I think of our thermostat as being two stage, one normal operation and the second stage with the "heating" from the application of +12 volts to the thermostat.
I might be interesting if someone has a thermostat, to do a video of it opening when +12 volts is applied.