After a couple of very frustrating weeks I'm happy to report our boat is fixed!! After much testing I decided the ECU was the culprit and order one up. Once ordered I decided to open up the back side of the damaged one to take a peek inside and what I saw helped to confirm my diagnosis.

The potting jelly was blown out in the area that the crank sensor signal,power, and ground came in. I received my new ecu monday, plugged it in and it still didn't start but my engine alarm was sounding...this was new. Tonight I traced the Crank sensor harness from start to finish and found where the wires passed in between the knock sensor/block drain they were crushed against the block by the body of the knock sensor. Looking at the harness you couldn't tell anything was wrong until I pinched the wires between my fingers, then I could feel a weird kink in the harness. I must have ran resistance and continuity checks on the harness a dozen times and still missed this
*Harness unwrapped and showing previous routing*

*Pinched wires*

2 out of the 3 wires were damaged and rubbing against the block including the ECU supplied power the the crank sensor. I assume a power supply short to ground is what smoked my ECU. It really sucks that I spent so much time and money, but honestly right now I'm so happy our boat is fixed that I'm not thinking about that! We're ready to get this season started!!

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2005 268 Vista "Sea Pickle II"
1979 AMF Alcort Puffer
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2003 FW190 Horizon
1973 Startcraft 18ft "Sea Pickle"