The front sensor is not causing the speed to not register. The rear is used for that. Looking at the service manual, there doesn't seem to be any real advise how to troubleshoot or even how the speedometer really functions, but going by logic which sometimes is purely guesswork, it appears the rear wheel sensor feeds into the ECU where the info is gathered and sent to the instruments. It looks like the ECU is not seeing any rotation of the rear wheel, hence the ABS light and no speed reading, so it appears if the wiring, the rear sensor ect have all been ruled out, the ECU seems most logical as the problem but still would be a rare way to see ECU fail. They have for sure checked wires ect all the way from the sensor to the ECU?
Good luck.