Got me brainstorming on this one. 4 things necessary for and engine to operate: Fuel, Air, Fire and Compression. So a review.
You are sure the compression tester is working properly, so no compression on any cylinders. None.
You have spark. Spark means the crank turns otherwise you wouldn't have a signal for TDC to the computer. This is good. The crank is in one piece.
You have fuel. Pump works.
Do you smell raw fuel when the engine is turned over? Yes means the injectors are firing. No means the injectors are not firing. The computer uses the CMP, cam sensor, to fire the injectors.
The gears are rotating? All of them? Are the cams turning with the gears? I know it seems like an dumb question, but I've seen some weird things occur in an engine in the going on 26 years I've been building/repairing.
Air is heard in the exhaust during the leakdown test. Exhaust valves are open. Possibilities are seized lifters holding the valves open, which would also mean bent valves, maybe damaged pistons if the valves are full open. Depends on the force of the impact. Given the amount of sludge/carbon on the front of the engine from the photo, it is a possibility. It would be a fluke that enough lifters seized on shut down to cause a total loss of compression, but nothing is really impossible. It will only need 6 valves unseated to cause all cylinders to lose compression. Lifters could have been seized on start up and that's where the damage occurred. The lifters don't have to be seized now, just may have been a factor when the failure occurred. They don't even have to be seized at the same degree. The head covers will have to be removed to check the valves for open/closed at proper position in relation to the cams.
And you are sure of the cam positions when the leak down was tested on all the cylinders?
I know it may look like a chore, but you are most of the way there. Remove the engine. It can be done in less than an hour's time from where you are now and will make it easier to work with in tracking down the issue. If you rebuild or replace, you will be removing it anyway. And its looking like that's where you are headed.
A full rebuild on one of these can run $3k, parts and machine shop to do it completely. JDM Engine Depot
is showing one EZ30D available for $1k. The other option is a salvage motor unless LockMedic has one lying around he can let loose.