I know you said the wires are fine but I would check the entire path of the wiring.
I doubt it is the TPS, if it is not working at all. TPS is a problem with the switch tries to engage reverse but it dies. If it is doing nothing, the switch is likely the problem. I suppose it could be the ECM, but I would think there would be other issues as well. Not very likely that one aspect of the ECM failed alone.