I'm sorry things are still rough for you guys... have you noticed any improvement with the walk in/out thing? because it's pointless to keep doing it unless it's reporting you some good. If he still won't go down for a nap with the walk in / out method and you've tried it consistently for over 2 weeks and have not seen things are starting to move in a positive direction, it might be time to try something different. I found my son would get too upset with the walk in/out thing and i tried the mattress method even for naps. It is important that both routines (nap and bedtime) are as similar as possible with methods and timings, so your ds gets the cues for sleep time and doesn't put up a fight with them. As eating and everything else with a toddler is more like convincing them it's a good thing they should be looking forward to. How long and what's your routine like? i have to do a 20+ min winddown or else ds gets too overtired and finds quite hard to settle down. We include books, darkening room, waving bye bye and putting stuffed animals to bed, prepare bottle, change diaper wash hands and faces, put on pjs, drink bottle brush teeth and off to bed. By then ds is drowsy and i think the pj's part was helpful for him to understand it was bedtime (i used to put him to nap in his regular clothes but now i explain him that we use pjs at bed and can't use them outside the bed and he perfectly gets it).
Just a few thoguhts, i hope you find some of this helpful.