SUBARU IMPREZA 2007 SMART KEY ORIGIN OF JAPANESE

[KriptoKey]

Colleagues, I need your help to solve this problem with this 2007 Subaru Impreza. The client lost the key and requested the help of several locksmiths and after 11 months of trying they abandoned their work. some modules like SMT, ECU ID CODE, have been tampered with and the information read is no longer reliable.
I have just read some modules and for example I see that the engine ECU, ELV, INTEGRATED UNIT; they have not been tampered with. Will it be possible to twin these modules via dump to program a key?
In any case I need a complete KIT working to write in my modules.
I hope your help friends