If the check engine light doesn't come on at all it may very well be. I am assuming the engine doesn't run. Also, you shouldn't hear the fuel pump run either if the computer doesn't work.
Just make sure it's not the bulb or something to that effect. Just grab another computer from a junkyard if it's fried, new ones are far from being worth the price.
did you just try to use a 20amp fused wire to power the hot side of the pcm relay off the battery to see if the pcm goes online?
off the top of my head i think it powers 3 pins. or 2, if its a 104 pcm connector.
a fried pcm and offline will not have vref. this is something done in the pcm and its a 5volt signal.