Smart 450 2003 0.7 NON Start

Hello AP,
I would appreciate some help if possible. I have the car detailed below, came in for several electrical issues including cutting out and single line on dash, fuel and temp gauges flashing (CAN fault). Colleagues sent SAM away for test/repair, they said no issue with it but fixed a few common areas (I do not know what). Refitted, no erratic behavior but CAN fault remains, permanent non start.
I looked at car and found fault with CAN in engine ECU.

Second hand virginised ECU located, exact same part no, HW no, FD no.
Swapped 24c02 but fault remained (I believe part of immo in flash also).
Swapped back and put 'new' virginised ECU on car, now we have key symbol.
My Star Diagnosis is away being updated so borrowed friend's old one and coded in key.
Tried to do initial startup of engine ECU but wanted to do SCN coding so cancelled.
Now have N displayed but no crank. Live data shows that immo etc all OK for start.
Crank signal going into SAM but not coming out to starter. Took SAM apart and tested relay and power track OK.
Power supplied to starter cranks but no start, crank signal present. Spark but no injector signal. Fuel pump runs if I power starter.
No codes in engine ECU. One code in SAM for comms with cluster.

Am I looking at an issue due to SCN coding?
Does it matter that I didn't write VIN to virginised ECU?

It is strange that I have no apparent immo fault, no crank or injectors but crank signal and spark are there.

Any help greatly appreciated.

Smart City
0.7 Coupe 2003
Petrol Automatic
SILVER
VRM:SMART CITY PASSION 61 AUTO (450)
Engine:
14130519372 160.92
698cc 6V 61 BHP
VIN: WME4503322J049768
Body Type: Coupe
Fuel Type: Petrol
Transmission: Automatic
Co2 / E Rating: 116
Registered: 14/11/2003

ECU part no 0010020V001
0261205006