Looking at WW-73 and WW-74 of the 2009 FSM, I see:
IPDM Fuse 48 (10A) supplies, internally, the Steering Lock Relay Coil (SLRL) and the corresponding contact (SLRC).
The other side of the SLRL is connected internally to the CPU and then, I assume, to ground. The coil has to have a ground somewhere and the wiring diagrams show no other route.
The switched side of SLRC goes out to the Steering Lock Unit (SLU) via pin 11 of the IPDM.
The switched side of SLRC is also internally fed to an input of the IPDM CPU. As far as I know, no one has been able to verify what this input does, but, going by the description of how the system is supposed to work, I'm reasonably sure that it is just a "Battery Power to SLU via SLR Verified" signal. Judging by the fact that no one is reporting any error codes or problems after removing the fuse, I'd say it's unimportant. YMMV
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