I trying and nothing , still no sparkAt this point, I'd be checking the connector for both the Hall effect sensor into the PCM, and the ASD out of the PCM.
If you jump pin #51 to ground, will the motor then start?
If the connectors are good in the housing (not loose on the pins!), I'd have to say you've just about beat it down to the PCM, as rare as PCM failures actually are.
But one more thing I'd suggest.
With the negative battery cable disconnected from the battery, remove/reinstall both connectors on the ECU three to four times.
Then reconnect the negative battery cable to the battery, and see if it runs.