Hi there. Perhaps I can help, as long as we understand that all my knowledge and experience as a master technician means nothing if you don't have the necessary tools and skills to follow my instructions.
First of all, the computer is there to make sure the exhaust emissions are within the limits. After the initial start-up, it only starts taking control of ignition timing and injector pulse after the Oxygen sensors heat up and start switching - we call it going into "Close Loop". What I mean is the engine should start if there is spark at the plugs and you're spraying starting fluid down the throttle. Since it doesn't start, there must be a problem with compression.
My advice at this time is to first drain and replace the contaminated oil and filter. Second, remove the fuel pump relay to prevent fuel from going to the injector rail. Third, ensure the spark plugs are dry. Fourth, spray a little starting fluid down the throttle and try to start the engine. If it starts and runs, you'll know the mechanical part of the system is OK, then we can worry about that computer.
Once you know the engine is mechanically OK, turn the ignition off and back-probe one of the injectors. Turn the ignition back on and check to see if there is power on one of the wires that go to the injector and ground on the other. If so, the computer is bad and needs to be replaced. The reason being that it's keeping the injectors open with the engine not running which is allowing gasoline to flood the cylinders.
Please let me know if you have any other questions on this issue and I'll do my best to answer them.