820-00840: No powering up

Have a 820-00840 that isn't booting up. Owner said it was running fine the previous day and all of sudden won't power up.
I've checked the board for corrosion or sign of spill, none.
The board does get warm with PP20 present and about 70mA of current draw. I've flashed new ME as well with the same result. Any suggestions on where to start looking on this one?
 
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YEah, correction on that, the board does power up, just doesn't boot.

PLT_RST_L - 3.3
SMC_LID_LEFT - 3.3
SMC_LID_RIGHT - O.1
LID_OPEN - 3.3
The CPUVR readings were from the board out of the unit.
Flashed good bios with same result
 
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