The W220 doesn't use the same K40 as in other models so don't waste any time looking for it. What you need to do is verify power and ground to the ECU. If power AND ground are good the ECU is toast. If not, diagnose accordingly. You'll need the correct wiring diagram to make life simpler.

Thank you very much all of you. This is embarrassing, I apologize , but when I went last night to remove and re-inspect the ECU, I noticed that one of the plugs with the lever was not in all the way. It was lock in place but the engagement was not pushing the plug all the way down when the lever was lock. So I plug everything back, and now I am at step 1. I do have crancking, although slow but does not start. I plugged the DAS and read the ME-SFI and, L5 is not sending information.
So with this new information I decided to buy a new battery, to replace the slow one after charging, and buy the cranckshaft position sensor. I already bought both and I am ready to work on the car tonight. I hope I can solve the no starting problem.

Now I have a new question. The service manual states that if L5 is replace with a new one, it has to be confirmed or something with the DAS software. What do I have to do after replacement? Can someone guide me with the software.

Please reply. I hope my mistakes help others prevent to get into this nightmare.

Darrrel

Success story so far. Replaced the CPS and the car is back to bussiness. Thank you for your interest.

Darrel

Good to hear.

You're supposed to perform a ring-gear adaptation after CKP replacement. This is to ensure accurate cylinder mis-fire detection, i.e., which #cylinder. If you've got access to an SDS it only takes a few minutes but if getting an SDS is a PITA I wouldn't worry too much about it.