Is the dimmer just a variable resistor? Or is it something else magical?

In days of old then yes it would be been a high power resistor. It is on my classic 73 Avenger GT. I suspect this particular dimmer is solid electronic though.
 
Reviving an old thread...
did you get to find out how to connect the dimmer switch?

Sorry I never got round to doing it. I looked into it and decided it wasn't difficult, however the Freelander made way for the Discovery 3 in September before I got round to it. My MGF has the correct dimmer switch for the Freelander.
 

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