Got it. Here we go...
Ohms law is typically thought of and used as a static law. Not that as things change Ohms law ceases to apply, but a resistor with XX amps going through it will have a voltage drop of XX is common Ohms law stuff. If you have a thermistor and you change the temperature then Ohms laws still is the way you look at the impact of the resistance changing as the temperature changes. And you know, thermistors change kinda gradually as the temperature changes. Certainly not a milli or micro second response device.
Let's move forward to a current surge. We are talking physics here which quite honestly extend beyond my training to be able to explain the movement of electrons, but we are talking huge orders of magnitude and instantaneous change. Ohms law ain't typically used when explaining the physics of that level of dynamic change.
Back to the PCM, Steve's concern (PCM proximity to jump post), and my analogy of the dead battery being key.
You hook up a jumping device - a huge current source - and the dead battery at the back of a Gen 2 car causes a huge inrush of current flow as it is dead, and hungry. The PCM - close by the origin of this inrush current - gets a "bump" from this current. Current has been "forced" where it would otherwise not be drawn. Pushed if you will.
Now you previously noted the heat factor. An elementary part of the power formula, P (watts) = V x I. If you force the amps, and the volts are fixed, the power to this device goes up. And in the case of the PCM the device is tiny little microchip sized stuff. Not much room for additional forced power to be absorbed, which of course must be dissipated by heat. BBQ...
That is why Ohms law does not make a good troubleshooting theory when talking about an instantaneous power surge. A power surge happens wicked fast, then forces current and imposes an increase in power to the device which has to be displaced as heat or if the device cannot handle it, melted device.
In the case of a memory bit or a program bit like the PCM probably contains, you could BBQ a data bit or code bit stored in a location in the chip. The current surge will find a path and if there are a bunch of these paths then the selection process may be random as to whom gets the BBQ sauce.
If someone has some physics training then please chime in as to the phenomena of current surge.