2001 s60 2.4t Not Starting!

[swift23r]

Hello,
So I had an original white label Volvo etm that had all the symptoms of a failure, so back in November I bought an ETM Repair kit from Xemodex. I finally got around to working on the etm back in February, and with some trial and error I rebuilt it. Before putting everything back together, I checked the voltage and did the tests that Xemodex said to do before completing the rebuild. I then put it back in the car, and proceeded to start the car with zero success, and the car showed the tps voltage code po121 I believe. I them decided that it was time to just get rid of the etm, so I got a brand new one from FCP Euro for 350.00 plus the core. I also went adead and changed the maf. Got it put in the car, and knowing that it had no software had the car towed to an independent Volvo shop with a great reputation here in my town. They installed the software, which the etm accepted, but the car continues to refuse to start. They checked compression (120psi for each cylinder), checked fuel pressure which was good, fuel pump is working fine, checked to ensure the car was receiving spark which it is, and checked for air intake which it is getting. Everything checks out and no codes are present. I am at a loss, and they are completely stumped, so I am asking for HELP from anybody that may give us some ideas. I thought relays might be the issue and they say that's not the problem, I also told them that the car had very low fuel levels last time I drove it which they didn't think was the problem. Additionally I found a tech sheet referring the immobilizer system that I sent to them. PLEASE HELP as the car has been down since February 21st!!