Impossible to figure out. Has Spark , Compression , Fuel , New PCM

When checking for spark we get spark and fuel is being delivered to cylinders. Because we are getting fire out of them. Appreciate your thoughts. Spark plugs are dry and they spark... Thank you very much... A real stumper.

I'd take a fuel sample and check for water .. No way in hell it won't run 'IF' you got 'sufficient' spark, fuel, compression and clear exhaust path .. Got to at least try to fire, backfire or something!! ... It may not be getting injector pulse > Spray some starting fluid in intake... IF it's getting fuel - spark plugs should NOT be dry! .. You've overlooked something...

Well we finally figured it out..... Intake Manifold next to the number one cylinder had a vacuum leak. After getting this suggestion about it possibly being the intake manifold. We sprayed break fluid cleaner around manifold but flooded it with break fluid cleaner. I then started the car. The car then fired right up and started running. Pulled and replaced intake manifold and now car runs great :).