On the throttle body. It's either the throttle stop is a adjustable switch. I think this is 6 bolt vr4, and sonata. Or it is built into the tps on evo and Gsr. I'm not sure how it works on the evos, if it is on the 4th pin on tps or if the ecu interprets a position on the tps as throttle shut.
I can feel the switch working in mine when driving around. When decelerating with your foot off the throttle, the ecu turns injectors off to save fuel, (till revs drop to around 1200 rpm then switches them back on) but if you touch your foot on throttle, there is a slight jolt and the exhaust note changes as injectors turn back on. This is another job of the throttle closed switch