Here's a very simple procedure to begin eleminating potentials.
Start by checking to see if the prop shaft Dog Clutch sliding sleeve can maintain neutral and yet reach the travel needed to engage both FWD and REV gears.
With the lower shift cable unattached from the SA mechanism (or it can be left attached while you make adjustments), and with the drive lowered all the way down, have a helper sping the prop back and forth. (drive is lowered to avoid gravity against the sliding sleeve)
Have the helper continue to go back and forth... back and forth.... back and forth.... using a rythm of sorts.
Doesn't need to be much...... Just keep doing it.
While you are inside the engine bay, manipulate the lower shift cable towards a FWD gear engagement, and until you can just hear the sleeve touch the FWD gear dog teeth. You will hear them just begin to click!
Note the cable travel required in order for the sleeve to just touch the dog teeth.
Now manipulate the lower shift cable towards a REV gear engagement, and again until you can just hear the sleeve touch the REV gear dog teeth.
Again, note the cable travel required in order for the sleeve to just touch the dog teeth.
Now calculate where the center of this cable travel would be.
This will be your prop shaft sliding sleeve "Neutral" positon that all other OEM adjustments aim for.
The OEM does NOT explain this procedure for reasons of their own. Perhaps it's too simple!
Now re-connect this lower shift cable back up to the SA mechanism while the spring loaded cam is also in Neutral.
Now adjust your helm control shift cable to fit this adjustment.... and again, Neutral is the goal.
Assuming that cables are good, throttle/shift unit is good, and no other issues elsewhere...... if you still cannot engage REV, then there is likely an internal issue with the lower unit.
.