Help P0135 3RZ 2.7

First post I know I haven't found any info related to what I'm looking for.
I have a 3RZ throwing a P0135 code for the heater circuit bank 1 sensor 1 I have bought 2 new 02 sensors for it both OE

$51 denso 234-4162 oxygen sensor with 4-wire 10.5” harness for non-california, non-4wd lexus/toyota

denso 234-4162 one directly from denso and the other from autozone. The circuit is delivering power just fine I have a rear 02 sensor that is not throwing any codes
and the power and ground is all tied together like factory wiring harness shows. The resistance of the denso sensors both read at 13.8 ohms out of the box and after a few heat cycles Toyota FSM says bank 1 sensor 1 should read

At 20°C (68°F): Bank 1 Sensor 1: 5 - 7 ohms

I'm at a loss and also curious on how b1s1 is supposed to be in that range while b1s2 is supposed to be the same part number and read out as

At 20°C (68°F): Bank 1 Sensor 2: 11 - 16 ohms

From the FSM

Signal and and data are both working for b1s1 but I keep getting the heater p0135, EFI fuse has been pulled and ECU has been unplugged and battery all in hopes of trying some form of reset

Truck is a freshly rebuild 3rz swap factory wiring harness fully intact