1999 Lexus ES 300 Car Fails to Turn Over

I have located a plastic housing on left side of the car above the serpintine belt line. After removing some metal bracings to better access the bolts and remove the cover, the timing belt looks perfectly fine.

When I let another person crank my engine, (turn it on with the key) I can see the timing belt move fine, no slipping, it moves slowly, but it doesn't jerk. Serpentine belts are moving as well.

After eliminating the battery, spark plugs, feul filter, doing an oil change, now finally checking the timing belt, I worry that this may be an internal problem.

At this point, I'm stuck. What other tests should I do to try to find out what's wrong with my Lexus es300 (1999)?

I do need to clarify something.
The car does crank but it will not start.
Is the the same as the car won't turn over?
I have seen the listing of the "crank but will not start" section.

Basic Check:
A. Test fuses: Not done, no testing tool available.
B. Test Feul Pressure: not done, no testing tool available.
C. Check timing belt: Done on Feburary 20, 2008 - belt is in good condition, all flywheels rotate in unison while ignition is on, and when manually cranked by hand, belt is properly tense.
Compression test not done, will purchase compression tool at Kragen soon, will be the next test.
A test has been done to eliminate ideal of "seized engine" all pistions are moving up and down at the same distance (tested with placing a marked stick into the piston chambers)
D. Test for injector pulse: Not done, I don't know where to place injector tool, no testing tool available.
E. Test Spark Plugs: Battery and Spark plugs replaced, no test has been done to see if they spark. Will be the next test done. (Can this be done with one person?)

.
Notes: oil change was preformed after engine stopped.

.

Dispite the list, is there anything else I should preform/do?

Hi Did you ever figure out what was wrong with your car? Because I have same exact problem engine try to start but it wont start? Any help.