GX620 USFF Beep Code and LED error pattern - Bad Caps?

Dell GX620 Ultra Small Form Factor is giving Beep codes and LED error codes and will not boot.

Beep: 1-3-2

LED: 1, 3

These point to a memory issue so I have:

1. Tested with known good single stick 1GB5300, 512MB4200

2. Tested with mix of system supplied memory (512MB4200) and the above two chips

3. Booted with no memory

4. Reset CMOS or so I think, could use a doc which says do you do this unplugged, booted, rebooting, etc but I have tried most the above including removing the battery for 15 mins.

Inspection of the board shows no bad caps that I can see but I have not removed the HD tray yet nor used magnify glass and really good light.

1. Can the board be ordered from Dell?

2. Is it a bad board?

3. Any third party sourced for boards that you would trust other than eBay?