Thinking again now though back to my original post. Surely if spark is there and is good everything is there to make it start??? I am starting to lean towards fuel. I would first check for fuel pump running. If you bypass the DME with a jumper you should be able to hear the fuel pump running at the fuel rail (without the engine started of course). DME jumper is as follows. The following is a direct copy and paste from Clark's website:
If you suspect the DME relay is bad and you need to move the car, you may install do so by installing an "emergency" jumper across terminals 30, 87, and 87b on the relay / fuse panel. Some folks will tell you to jumper terminals 86, 87, and 87b instead. This allows you to only run the fuel pump, DME, and injectors when the ignition switch is turned on. Seems like a great idea on the surface. However, realize that the wire supplying power from the ignition switch to terminal 86 on the DME relay is a 1.0 mm wire and is only intended to carry enough current to pickup the primary coil on the relay. The wire connected to terminal 30 is a 4.0 mm wire which is designed to carry full current demanded by the fuel pump, DME, and fuel injectors. I strongly recommend using terminal 30 instead of terminal 86 to supply power via the jumper.