Had a Montero with good fuel pressure. Did not give fuel or spark. Distributor signal tested good with a good dvom with min/max feature. Fuel was tested with noid lights and spark was tested with spark tester. Went to oreillys and they had refurbished pcm, fired up. Not saying the same scenario as you are having but should help you out in diagnosing.

The refurbished pcm had a core charge and did not have the oem part sticker as was partially torn off. They did offer a warranty.