I've been through this in detail on my last car but it was a 1.9 TDI.
Assuming the 2.7t is the same.....
The next stage would be to unplug the coolant temp switch on the radiator.
It is a duel output sensor so has 4 sets of pins.
In complete silence bridge two sets of pins at a time (bit of guesswork to find which two correspond). The instant you bridge them listen for the relays clicking which are again up above the pedals. Obviously you need to do this in a quiet environment to hear it but it will save you a lot of time.
If you hear the relays click that rules out the control circuits for the fan.
Next stage is to look at the resistor pack for the fan (again assumes 2.7t is the same as the 1.9TDI). The resitor pack is (on the 1.9) located on the underside of the passenger side chassis leg near the front of the car near the rad.
To access it to test, you need to have the undercover off the engine.
Once you've seen it test for 12v at each terminal.
Assuming the relays click, you should get 12v on one of them and then a lower voltage at the other two depending of what the fan state should be i.e low speed
Piccy below of the new resistor pack I had to fit (so you know what you are looking for, again assumes 2.7t is the same as the 1.9))
