we need fuel, air and spark. you have fuel (or starting fluid), you have spark (is it strong?, battery ok). now we need to make sure about air. check compression if you can....or the connections of the maf sensor. you can use needles to pierce the wire insulation and reach the cables. check for battery voltage and good ground. clean the connectors you might have a bad connection at the maf sensor, or intake air temp sensor, or a bad maf sensor. my car wont start if any of those sensors is not connected.

 

A lot of people have been looking for immobilizers and came up with nothing. I don't think they have any.
Is this a Bosch fuel injection?