Just wanted to give everyone an update/solution. I finally broke down and took it to my local diesel mechanic (we live in a rural area and he fixes LOTS of rigs. From a school bus to big rigs). He hooked it up to the Cummins diagnostic/code read he had in his laptop and we were able to validate that the ECM was not receiving ANY signal when the pedal was depressed. The TPS was however working, the transmission would indeed lock-up and the ECM did have an accurate RPM range for it to work. He also went over all the settings when the brake should engage if the pedal signal was working.
Anyway, about a week later and $400 less in my bank account, he determined that the Jacobs foot switch wire had been pinched between the floor and the little angled pedestal they build for it. I told him not to trace it any further because I don’t want the bill to rise for something I could do myself.
Why it took 19 years to manifest, I’ll never know, but once I got the wire unpinched and bench tested it with a ohm meter, it’s working like a champ. I ohm tested both wire while wiggling the heck out of them. Again, I’m not sure how/why it happened but the brake is now working.
Hope this helps someone else.