PS2 5v - No lights, no sound, no movement

A few weeks ago I posted on the "Ugly Trains" thread that I did not particularly care for the FM Trainmaster.

Now look at what I have in my possession.  MTH 20-2233-1.  SP FM Trainmaster.  True be told it's my Brother-in-law's and he says it does not work.

First thing I did was replace the battery and inspect all of the wires and connections.  All good.

No 3 clangs of death (I was hoping for that as I have the tool to fix that).
No clicks when power is applied.
No lights
No movement
No sound.
Will not turn on in DCS or conventionally.
Will not reset conventionally.

I made sure the switch on the underside was in the ON position.  I even tried with the switch in the off position on the chance it was wired backwards.

I checked power from the pickup roller and wheels and I'm getting full voltage to the board.

Is there anything else I can check before telling my brother-in-law it either needs new electronics or will be a shelf queen?

Thanks.
Ron

Edit ... I made it seem in the beginning like there might be a picture to view.  But the forum won't upload my picture right now.