I re-did some test and I don't know where to continue now
I checked that my car use only K line and not L, which is ok, I also have the CAN pins but as it's a 07 it should work with the "old" iso protocol.
I added init for ISO14230 fast and slow but it changes nothing.
I monitored the output of my circuit and I rightly output on the OBD2 plug, timing for the 5 bauds init is right to the millisecond according to my scope.
However my ECU never answer something, the K line is always high and the ECU never pull it down to start to send someting (a start bit), I monitored with the scope in the car!
I re-checked our hardware design and it seems ok AFAIK.
I will try to find some help on the avrfreaks forum maybe?