System stipped booting after power outage - tried everything .. help

I built a system about 6 months ago, everything worked perfect until about a week or two ago there was a storm, the power flickered, my comp shut off. It would turn back on, or at least the fans would, but no display or beeps.

I sort of narrowed it down to being power supply, cpu or board. Took the cpu and power supply to my local repair shop to get tested, they were both fine. So great, I figured, at least narrowed it down to being the motherboard. I RMA'd my motherboard which was discontinued, so I picked up pretty much its replacement. I receive it yesterday, finally happy that I will be able to have my beloved desktop back and the same ... exact ... thing. No display, keyboard doesn't light up, but the fans run and there is power to the board.

So today I figured, well the only thing left is the video card. Took out what I had and got a similiar from Circuit city, popped it in. SAME (#*$&% problem I am about to lose my mind here.

I have two sticks of memory which i have tested them one by one, and have also tested the display thru the vga and it works FINE. If someone can please give me any insight, it would be greatly appreciated. I will list my computer specs below.

Intel Core 2 Duo E6600 Conroe 2.4GHz LGA 775 Processor Model BX80557E6600 - Retail
ASUS P5B Deluxe/WiFi-AP LGA 775 Intel P965 Express ATX Intel Motherboard - Retail
APEVIA ICEBERG ATX-IB680W-BL ATX12V / EPS12V 680W Power Supply With 3-Color LED Lights - Retail
mushkin 2GB (2 x 1GB) 240-Pin DDR2 SDRAM DDR2 800 (PC2 6400) with EPP Profile Dual Channel Kit Desktop Memory Model 996533 - Retail
SAMSUNG 18X DVD±R DVD Burner With 12X DVD-RAM Write, LightScribe Technology Black SATA Model SH-S183L - OEM

since outage the motherboard has been replaced with a :

ASUS P5K DELUXE/WIFI-AP LGA 775 Intel P35 ATX Intel Motherboard - Retail

and the video card with a :

ATI Radeon x1950 Pro 256 mg

I think you will find that many computer shops use a "go/no go" tester for PSU's that simulate a minimum ( or lite) load. Load banks to properly test a PSU place a Max load and record/display the voltage under this condition. They are rather expensive. 216 Watt 0.667 ohm resistor whould be required to test a 18A 12Volt rail (Common on multiple 12 V rail PSU.

I would not rule out the PSU, unless I knew how it was tested.