The drive is spinning. No detection as a hard drive. Deep Spar can't see it either. No damage on platters.

Any thoughts if this is bad PCB board, or is it heads gone bad?

Thanks,

99% certainly bad heads.

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PC Image Data Recovery
http://www.pcimage.co.uk

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If drives spins and there are not any strange noises, then it could be a PCB issue (but can't be excluded other problems as bad sectors or bad heads).
I had a case few weeks ago about a Toshiba drive which wasn't detect anymore but it was spinning good, i solved the case by swapping the PCB and the ROM.
viewtopic.php?f=1&t=28898

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My firmware database:
https://mega.nz/folder/O01DkBRI

I think basically can be everything.
You need to be able to fully test the drive components in order to be sure about it.

Could be:

1. Damaged heads
2. Media damage
3. CP/GList damage
4. Some or all of the above

_________________
Luke
Recovery Force Data Recovery

From title.... "+ makes mechanical noise".

From that, I'm assuming untoward noises.

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PC Image Data Recovery
http://www.pcimage.co.uk

New!! HDD-PCB.COM for all your PCB and donor HDD requirements!

Sometimes i don't even read titles, i just go directly inside the thread
If there are mechanical noises then most likely heads are damaged.

_________________
My firmware database:
https://mega.nz/folder/O01DkBRI

Hope you did not open the drive to look inside...