Unfortunately I don’t have a scan tool. Just checked pin 46 again unplugged and still no voltage.
O.K. The reason I suggested testing again at the IPDM with harness connector unplugged is the voltages I'm citing are reference values in the service manual, but there's no context for those reference values in many cases. After looking at the wiring diagram again, Terminal #46 is after the solenoid in the relay so the BCM closing the control circuit would cause current to flow and voltage measured after the relay solenoid (which is a load) would be pulled down to zero (i.e. voltage drop). Thus, I wanted to make sure this wasn't the case by opening the circuit and testing at the IPDM unplugged in which case you should be able to measure the voltage potential supplied by the TCM on the other end of the control side of the relay, which should be battery voltage.
But, you're still getting nothing so I think the problem is the starter relay. Unfortunately, it's inside the IPDM soldered to the circuit board so there's no way to really test it and it's not considered serviceable by Nissan.
Also #28 the blue wire never has voltage. In fact when I check it with a test light it kicks out of accessory mode
As with the starter relay terminal, you can try testing right at the IPDM Terminal #28 with connector E10 unplugged though I'm not sure if voltage is sent out from this terminal based on other inputs. For example, when the TCM supplies power, that signal also goes to the IPDM's microcontroller as does battery voltage flowing through the load side of the starter relay and DTCs are thrown for the BCM if the starter relay is detected to be stuck open or closed, which is why I asked about the scan tool. I suspect that the voltage from #28 may be a confirmation signal sent from the IPDM to the BCM, but I can't be sure. Unfortunately, the start button function is not actually well described in the service manual. It's not even shown in the starter circuit diagram even though one needs to push it to start the engine. The only wiring diagram that shows the start button is for the BCM although there is no connector diagram as you typically find (weird), but if you look at the pin-out for the IPDM it shows Terminal #28 going to the start button, but the start button diagram only shows it connected to the BCM. Missing components and the relationship between systems not necessarily being well-described in the Nissan service manual in some cases can make things frustrating.
In any event, if it was my car I would check eBay for a used IPDM which you can find for as low as $20-30 and see if swapping it out fixes the no-start (...disconnect the battery and double-check that fuses are in the right place before plugging it in). There are two part numbers for the IPDM:
284B7-1AA0A and 284B7-1AA1A. I don't know what the difference is between the two, but go to nissanpartsdeal.com and enter your VIN and it should tell you which is the correct part (...you could also get this information from a dealership).
Please be sure to post back what you find, especially if the problem ends up being something else. But, I think the testing you've done points to a bad starter relay.