Okay, I had my beer and thought about tracing down the problem.

Test between the 24pin connection under the Hood and the Neutral Safety (lockout) Switch under the car:
1. Unplug both the 24pin connector and the lockout switch
2. Test for continuity between the top portion of the 16pin connector Pin 5 to Pin 1 on the switch connector - PASSED
3. Test for continuity between the top portion of the 16pin connector Pin 6 to Pin 2 on the connector at the switch PASSED
4. Reconnect the Lockout Switch.

Test between the 24pin connector AND the wiring connection in the passenger side kick panel AND to the Backup Lights:

1. Remove the passenger side kick panel. Find the connection with the 2 gray/yellow wires coming from the engine compartment and a single wire going to the backup lights - FOUND IT
2. Disconnect the connection and test the top portion of the connector with the 2 gray/yellow wires from the engine compartment.
3. Test for continuity between Pin 6 on the bottom portion of the 16pin connector to the double gray/yellow plug at the kick panel - PASSED
4. Test for continuity between Pin 6 on the bottom portion of the 16pin connector TO the double gray/yellow plug at the kick panel - PASSED
5. Remove the drivers side tail light and remove the connector. Within the connector, find the Pin 4 with the gray/yellow wire.
6. Test for continuity between the bottom section of the kick panel plug (with single gray/yellow wire) and the driver tail light plug - Pin 4 - PASSED
7. Remove the Passenger Tail lamp and perform the same test using the tail light plug - Pin 4 - PASSED
8. Test between Driver tail lamp and Passenger tail lamp using Pin 4 on both - PASSED
9. Test between each tail lamp plugs and Pin 6 at the 16pin connector under the hood duhhhh.... - Both PASSED
10. Reconnect the both tail lamp connections and put the tail lamps back together. Plug up the connector at the passenger kick panel and put it back together.

Now, the wiring all checked out and everything tested good. I have a new switch installed. Why are my backup lights not working?

Investigation remaining....
Where are the two gray/yellow wires coming from at the Kick panel? One is the 16pin connector under the hood; wheres the other one's origination?
Forgot to do the test again between the pin 5 & pin 6 at the 16pin connector for 12v with the car running and in reverse. Maybe the new switch requires adjusting?

Beer time again..

Closing this thread for a new one for my backup lights:
http://www.club202.com/forums/showth...382#post102382