How do you know it's not the clutch? If clutch is fried it won't go into gear either.
How "dry" was it - completely empty?
It doesn't go into any gear?
The cable and fork are moving in and out properly with the clutch pedal?
Have you tried putting it in every gear and jamming the stick in hard?
What happens if you try to turn the wheels/axle by hand (or with tools) - will they turn (ebrake off)? if both front axles turn with no play/noise, then the front diff should be fine. But there's still the gears and synchros.
I'd guess maybe the synchro's are smoked due to lack of fluid. You could drain the fluid and see if you get chunks, sparklies, how much, or nothing in the fluid. Check fluid carefully in a pan/with some white cloth.