2008 Nissan Altima no crank red immoblizer light ECM B2607 B2612 B260F

Okay, 2008 Altima, push button ignition, 3.5 Liter, red immobilizer light on steady, and car will not turn over. The error I get is B260F.
So far I have
replace FOB battery
replaced all fuses
check brake switch and steering lock
discharged power system
replaced ECM
check CAN system
replaced battery
My brother was replacing the A/C compressor and wanted to test the fuse, but touched some thing on the ECM and it sparked. So he replaced the ECM, but after the car will not turn over. Where are the FOB codes stored in the car? The fob sends out a 7 number code to the car. My scope can see the car receiving the signal, but will not start due to immobilizer issues. If the FOB code were stored there I will have to reprogram the ECM, but if the code is stored elsewhere that's not the issue. You press the start button and it goes to ON, if you press it again everything goes black, press it again and it goes into locked status. The error I keep getting is CAN communication issue, B260F error, and we arrive at our current point in the story. The car will not turn over, and my next step is to trace the whole harness, which I don't want to do. You got any suggestions?
So far I have
replace FOB battery
replaced all fuses
check brake switch and steering lock
discharged power system
replaced ECM
check CAN system
replaced battery
My brother was replacing the A/C compressor and wanted to test the fuse, but touched some thing on the ECM and it sparked. So he replaced the ECM, but after the car will not turn over. Where are the FOB codes stored in the car? The fob sends out a 7 number code to the car. My scope can see the car receiving the signal, but will not start due to immobilizer issues. If the FOB code were stored there I will have to reprogram the ECM, but if the code is stored elsewhere that's not the issue. You press the start button and it goes to ON, if you press it again everything goes black, press it again and it goes into locked status. The error I keep getting is CAN communication issue, B260F error, and we arrive at our current point in the story. The car will not turn over, and my next step is to trace the whole harness, which I don't want to do. You got any suggestions?
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Comments
Can the PCM communicate to the scan tool under both OBDII diagnostics as well as the factory side of the system? Are there other modules setting codes for a loss of communication with the PCM? (aka, IPC, ABS, SRS)
If so, try to confirm if the PCM is sending out a 5v reference signal to any under hood sensor. If the 5v reference is there, then your next step would involve testing of the data bus for communication at the PCM. If the reference voltage is higher than 5v then you need to test and confirm PCM grounds. If it is low or not there then you need to test and confirm all of the powers to the PCM and if they are OK, then start unplugging every sensor one at a time while monitoring for the 5V reference as well as communication to be restored.
Beyond this point any further testing will rely on what you have found with these checks if this hasn't put you onto a track towards the answer.
BTW you need to be able to retrain the NATS system when you replace a PCM. If you don't have a scan tool that is capable of performing that operation after you get the NATS passcode the you would not get the car started with the new PCM anyway.