Correct. Crank / cam position sensor provides tach and timing signals to the ECU which then triggers the ignitor unit to fire the ignition coils. I don't know the specifics of the NSX ECU; but, on most MAP based fuel injection systems the ignition timing is fixed value (may be temperature based) during cranking and the ignition does not transition to the ignition map until the engine transitions from starting to running, probably around 300 ish RPM. Short answer is that the MAP sensor probably does not enter into your non start problem.
You did not specify the year of your car which is important since fuse functions and wiring details did change during production. I am going to assume that the 1991 service manual applies.
In post #3 you said you checked the resistance values on the crank / cam position sensor and they were OK. There are four sensor coils. Did you check all four coils? Also, check for a shorts between the individual coils. The resistance between terminal pair A B and terminal pair C D (and all other pairs) should be infinite. If the coil resistances check out OK and there are no shorts between the coils then the sensor is probably OK. They are dumb-ass simple devices and very reliable despite looking like they are ready for the junk heap because of oozing potting compound. Rodent chews on the pigtail are probably a higher failure rate cause than failure of the actual sensor.
If you have injector noid lights you can do a confirmation that the CPS is functioning and that the ECU is reading the sensor and generating injector pulses. During the cranking phase the ECU will probably generate fuel injector pulses using a temperature based look up table. If you crank the engine and you see the injector noid lights flashing you are getting both the position and speed signals from the sensor. The fact that the spark plugs are wet suggests this is probably happening; but, when you power up the ECU it probably generates a fuel pulse to wet the intake manifold to speed start up. This happens without an RPM signal so if you powered the ECU on and off enough times this could also cause wet spark plugs.
If you have a test tachometer you should also be able to connect to the tach test point (page 23-92 in 1991 SM) and during cranking observe the engine RPM. This would confirm that at least the crank sensors are functioning.
In post #7 you said test shows a faulty ignitor. How did you test the ignitor since the service manual does not set out a test for the actual ignitor. On page 23-93 (1991 service manual) it sets out an ignitor input test. If it failed that test the problem is not the ignitor that has failed; but, likely a wiring problem to the ignitor. Anecdotally, the most common ignitor problem was a ground failure of the external ignitor grounding, specifically the G403 ground. Make sure the ignitor grounding is good. Have you checked fuse #13 which is the main 12v supply for the ignition coils and confirmed that the coils are actually getting 12v power?
The ignitor is actually a relatively simple device. It is six power transistors which may or may not have some additional voltage protection devices. One transistor failure should still leave you with 5 functioning transistors which should allow an engine start. As noted, the most common failure point is the external grounding which is easily fixable. If you have some electronic test equipment (a pulse generator and an oscilloscope) it is possible to check the operation of the six individual ignitor circuits in the ignitor module. Most people do not have that kind of equipment hanging around.
Just because it is easy to do, as a first step clean the ground connection for the ignitor module and then check for spark during cranking. If that doesn't fix the problem, as an observation, rodents don't usually stop with one wire if they are looking for nesting material. I would check that engine wiring harness for additional damage, particularly in the places that you can't see
