ND is 3 days away and now the new S won't start....

[area53 at validpath.com (Jeff Toomasson)]

So - Tuesday evening John Ringham comes over to borrow a set of wheels. Car 
starts and runs fine. Go out there Wednesday evening to drive it to get my hair 
cut and it won't start. Now, the first time I tried to start it, I tried to 
start it half standing, half straddling the seat (the racing seat is a PITA to 
get into/out of). It gurgled for a second or two then died - I'm sure most of 
you know what I mean. Thereafter, I couldn't even really get it to grab. Killed 
the battery, then jumped it - still no luck. 

Fuel gauge says a hair over the red zone, fuel pump seems to activate during 
cranking.

It's not as dire as it sounds yet - I haven't had the opportunity to really dig 
in and begin trouble-shooting. I'm just really looking for ideas on the not-so-
common reasons for this. What else I should look at other than:  coil, plugs, 
cap/rotor, fuel filter, ignition switch?  This car is very new to me and the PO 
isn't much help from communicating the car's idiosyncrasies. Luckily, I still 
have my red S for parts donor... 

Thanks!  Jeff