Joe, You are welcome and thank you for the response. I enjoyed your tool post. Before I got a Lionel press, you would be surprised how I was setting wheels perfectly and pressing rivets with a variety of larger sockets, punches and a vice!
If the board test fine, and the speaker is good, then it is a matter of tracing wires from the connector to the volume pot and speakers looking for damage. If the board is in the engine and speaker in the tender, then you also have to test pins and harness wires.
If the board is bad, there is an Audio chip that may have gone bad, usually from a short via the speaker or volume pot. Since you have smoke sync'd to motion the tach read sounds fine. So far the most common fault with the 5 volt systems have been bad 16ohm speakers. G