The research discusses leveraging a firmware modification attack to remotely debug Siemens S7 PLCs by decrypting the SWCPU and modifying the firmware through exploitation of a forgotten debug flag. The method allows setting breakpoints, reading/writing memory, and controlling the SWCPU remotely. The lack of secure boot facilitates persistence of the debugger, impacting future research on Siemens S7 PLCs

A firmware modification attack enables remote debugging of Siemens S7 PLCs

Additionally, attackers controlling the Windows VM can replace SWCPU, establish a connection with a malicious server, and control the PLC, demonstrating significant implications for security and remote access to these systems.
https://www.youtube.com/watch?v=ZE2OGQLwq-A