Neutral Safety Switch help please
 

Greetings, my 1999 VW Passat Wagon does not crank over. Yes, I've done about everything possible and at this point I am leaning towards the neutral safety switch being a factor and I simply want to test it. My problem is, like everything else on this car, I can't even see it.
Can someone tell me where it is for a fact? I know where I think it is but again I can't even see it.
My car is torn down right now, panels, trim, 1/3 of the dash, fuse panel is hanging, splash sheilds, center console, etc, etc, etc. This is ridiculous.
Here is a basic idea what is going on:
Car has always ran great, all of a sudden it will not crank over. No clicking sound from the starter, just a big nothing. Yes the battery if good, in fact it is new, yes the cables and any connections visable are good. Yes I pulled the carpet up to check for the famous H2O leak and related wiring connection issues, yes I replaced the ignition, yes I checked and adjusted the shift cable, yes the relay tests good, yes the starter connections are good, yes I checked all the fuses, need I go on?
There is no power going to the starter so I need to check out the neutral safety switch out. Where is it? Do I have to pull the tranny out to even see it? Can this be tested with ease or is this simple test going to be like everything else on this car?
Sorry for the sarcasim but it is the only thing keeping me going at this point. I've been working on this thing ALL DAY and half the night. I've been on-line for hours searching for clues and have come up empty handed.
Any help that helps would be great.
Enjoy the holiday, Tom.