Okay I am Very confused.

I have a 1995 Ford with a EFI 351W. It wont start.

It will Crank over but no start

I have checked the following:

Fuel Pressure on the rail about 40PSI while cranking.
I have spark. Tested with spark tester on several plugs. Checked timing by removing plug 1 set at 10 deg btdc rotor is set on plug one.

I tried spraying starter fluid in still no start. I have another running truck with same engine and I have swapped the efi module and distributor from that engine and same results.

I am looking for advice and direction to resolve