'95 F-350 5.8L / E40D

Will not start - fuel pressure is fine, there is no spark seen when I remove a spark plug, ground it and crank over the engine. I have:

- Ohm'd out the coil and then swapped it with a known good one just to make sure.

- Swapped the ECM relay with the one from the horn with no change.

- Disconnected the ECM and still there is no spark.

- Had the FFI module (ICM) checked at auto parts store - tested good.

At this point is there anything else it could be or anything I could rule out besides the PIP / distributor?