you say you've checked for spark ? can you tell me if you have spark or not?
If there is a spark and its still not starting then its likely that the ECU isn't opening the fuel injectors, if the injectors are working you can hear them click - its difficult to hear them with background noise so use a long screwdriver like a stethoscope, placing the handle end in your ear and the metal tip against the body of the injector whilst your assistant turns the engine over.
If you can't hear anything check the ECU power is present by measuring voltage at the fusebox and on its relay socket if OK then check the connections to the crank speed sensor
If the car will start using a squirt of quick/ easi start into the intake then this confirms the problem is lack of fuel
Also its worth checking that the electric pump that feeds the injectors is working correctly, it should run for a few seconds then switch off when you first turn the ignition on. If you remove the filler cap to the fuel tank and listen inside while your assistant flicks the ignition you should hear it clearly
If the connections to this are corroded or damaged then the pump could stop at any time. Check that its relay switches in and out and the relay contacts are clean and bright – replace the relay if in any doubt and do the same for the fuse, ideally measure the voltage at the pump and check its getting 12V.
You should be getting around 3 bar measured at the injector rail check to see if the plugs are getting wet indicating fuel is flowing – if not and the injectors are opening then there’s a problem with the pump or the filter or even the pressure regulator
Could also be incorrect fuelling due to a faulty water temp sensor. If this is the problem then the ECU will never add the 'cold start' extra fuel required if the car starts OK when warm then I 'd look into changing the sensor.