Below is info on this unit
https://drive.google.com/drive/folde...WZET29FMzFablE

All I can suggest is that you start over diagnosing the problem.

Start with the voltage to the unit, remember that it is the L1 to L2 (240 volts) that is important in a heater circuit.

If OK move on to checking the heater circuits.
I am using the wiring diagram in the Fast Track Troubleshooting sheet.
It is marked as a Double Heater but is actually the single heater.

Use your meter in resistance mode.
Using it in continuity mode (where you get the beep) is useless in my opinion as you do not know whet the meter sees as continuity.

Use the most sensitive meter scale.
Also be sure to short the meter leads together before starting.
This will show you if there is a zero offset in the meter.
Be sure to unplug the unit.

L1 at the terminal strip to the black wire (1) of 1P at the board should be 0 ohms.
Measure at the wire with the 1P connector disconnected from the board,.
If OK
With the connector still disconnected, measure from blue wire (2) of 1P to the far side of the heater re: 32-2.
This should be about 10 ohms.
If OK
Measure from the red (1) to L2 at the terminal strip.
This should be 0 ohms.

If all are OK then all that is left is the centrifugal switch on the motor and the control board.

Plug the 1P connector back onto the control board.

Remove the two red wires from the centrifugal switch and connect them together.
Tape them so that they cannot short to anything and also not get caught in a moving part.
Now plug the unit and give it a try.
If you have heat then the centrifugal switch is bad or the motor's mechanism to activate it is not working.
If there is no heat then all that is left is the control board.
NOTE: only let the dryer run a short time for this test as the jiggery pokery short bypassing the centrifugal switch may get hot/overheat when full heater current passes through it.

If still no heat
Unplug the unit and check the resistance of both thermistors.
Be sure to unplug them when measuring.
This ensures that you do not measure an alternate/parallel circuit path.
If all OK then odds are that the control board is bad.

You can check if the heater relay on the board is closing but this is a live test with the unit running and therefore is dangerous.