2003 focus wont start

Symptom - will not crank, dash light and stereo come on with the key in the on position. turn the key over and nothing, the starter doesn't engage, the dash lights go blank and the stereo turns off.

Troubleshooting
-battery, starter bench tested good.
-connected a switch to manually turn the starter over, it engaged the flywheel but still the car didn't start.
-found there was no spark.
-ignition switch and neutral safety switch was replaced and didn't fixed the problem.
-when connecting battery terminals the ignition relay clicked, tested and found bad.
-replaced ignition relay, didn't fixed the problem.
-pulled the ECM, found 3 blown resistors.
-replaced ECM, didn't fixed the problem.
-connecting battery cables again, clicking noise coming from accessory relay and down by the transmission pan.

Just about out of options.
Any suggestions?

Did you figure it out? My nephews car has a similar problem. haven't looked at it yet. Just looking for ideas.