We have compression, spark, fuel, and timing but not a running car. HELP!

[Thor06]

Ok, so my buddy's car (1991 TSI AWD manual) died in December and hasnt run since. He has 130-135-135-135 for compression, spark, fuel, and we just did the timing belt and the timing is right on. We did a boost leak test, 1 small leak, but nothing big. Also swapped out the ECU and MAF, still doesnt start. I am out of ideas and any of the other threads I read just said to check the stuff we already know we have. Anyone have any ideas?