This is a problem l see you called the dealer and they could not find the problem. Could you try disconnecting the ignition module plug to the est there is two plugs one with two wires and one with four remove that plug it will still get spark but will not start because Toyota controls the lock off from this plug so drain down the gas and just spray a small amount of starting fluid and see if it starts up for a second that should tell you if the ecm is giving the dist the wrong timeing.if it fires up with the plug with the two wire l would say you have a ecm problem get back to me.