Subaru Problems? Ask a Mechanic for Answers ASAP
Have you checked the timing belt?
If not, take the left hand timing cover off, driver's side for US, and see if the camshafts spin while cranking.
Please check the timing belt is intact and turns the camshafts while cranking.
The engine will not run or even attempt to start if the timing belt is damaged in any way.
If the cam timing is wrong is a result of incorrect cam timing, bent valves is usually the result.
Don't worry about any further electrical diagnosis until you have proved the cam timing is correct.