You could try loosening the rod caps too, at this point. I don't know of anything else that could reasonably be at fault. If the transmission is free, it's the not the flywheel side bound up. If the glow plugs have been removed, there is not incompressible liquid locking up the cylinders. If the hydraulic pump is free, it isn't binding there.
The remaining suspects seem to be the rod bearings and/or reciprocating parts, or the gears on the camshaft. If it's easy, check the cam gears. If it were mine, at this point I'd just pull the rod caps and, with a wooden dowel, see if I could drive each piston up any in the cylinder. Once all three were free, the crankshaft either has to turn, or is the culprit.