Engine cranks but won't fire, Update as of 6/11, Now No spark with new ICM - not the usual culprits

[Watermann]

Try bypassing the 12v coil wire that comes from the key (remove it) and jumper wire the coil directly to the battery. It could be the ign switch on the dash or some cobbled up mess someone before you left behind the helm. See if she'll fire up or produce spark with the jumper wire on.