Water in the tank, can't get it running again.

[Nabby]

02 Focus SE 2.0L. This is my friend's car. One day it wouldn't start so she took it to the mechanic. He said the fuel pump was bad, then while replacing it, said he found a couple gallons of water had been dumped in the tank, so the tank and lines were drained and refilled with isoHEET added, the spark plugs were all replaced and the holes blown out with compressed air, but it still won't start. I can get gas to squirt from the valve on the fuel rail, and I tested a spark plug by setting it on metal while cranking and got spark. It really sounds like it wants to start but can't quite get there. Any suggestions? I'm going to try starting fluid in the morning. Her mechanic says he doesn't know what's wrong and wants her to replace the PCM to see if it helps, so I have to step in.