hmm what you need to do is hook your volt meter up to the abs sensor whilst it is plugged in to abs / tc ecu and then switch on the ignition to provide power to the sensor then spin the wheel and you should see a voltage change as the abs rings spin - so you looking for a variance on the return signal
- hook up earth to chassis
- hook up +v to return signal wire
if there is no change in voltage as you spin wheel then the sensor is not doing its job - effectively the abs sensor is just like a crank sensor so you want to be seeing the equivalent of a digital wave

if you do have a digital wave then i suggest you ground to the chassis and put +v of your meter in the ecu pin connector - might throw up another code but effectivly you want to make sure the wiring is intact
i have only come across a faulty ECU once and that was on a z20net engine with an exhaust gas temp sensor - effectively no voltage coming from the ecu pin & i spent hours & hours checking wiring
remember this sensor does not give a constant resistance based on wheel speed as the signal is on /off