Well it looks like you eliminated most of the easy problems and it's starting to seem like it could be more complicated.
What it isn't:
Steering Wheel Lock module
Dead or low battery in car or fob
Symptoms:
Can't get into accessory mode or any other.
Lights work
With those eliminated my guess would be the vehicle immobilizer system.
While the steering wheel lock may be disabled there maybe other components to the security system that are preventing it from going into ignition/start mode. Are any of the security lights on?
Reactivate Immobilizer System?
Nissan Vehicle Immobilizer System , PROBLEM!
https://carmanuals2.com/get/nissan-3...tion-sec-45097