If you have power and ground, then you are only left with the instrument panel as the cause of the problem. If you have a friend with a LX or LS machine you could swap panels just to double check.......... One other check you might try is to disconnect the seat harness from the main harness. This is a square plug behind the seat. Once disconnected check the main harness seat connector and you should have power at one terminal. If you have power there then take a jumper wire and place one end on the terminal with power and touch the other end of the jumper wire to one of the other terminals of the main wire harness seat connector. If the dash lights do not come on, then move the jumper wire to the other terminal while the other end is still in contact with the terminal with the power. If the dash lights do not come on when jumping to either terminal, then you either have a wiring problem or the panel is defective. Since you already checked that you had power and ground to the panel, all that is left is the panel..............If the dash lights do come on, when jumping between terminals, then you have a problem with the seat and seat belt circuit.