I still think its the motherboard. Asus claim to have improved their rma process recently, perhaps they have. I'd suggest buying a new board, not made by Asus, installing it then submitting the Asus board for rma. Sell the replacement on when it arrives in six to eight months.
Expensive, but motherboard failures often are. You'll be unhappy if the new corsair dies in a couple of day. Burning electrical smell isn't a good sign.
I know Westom loves data, but a cpu destroyed when a power supply fails definitely suggests that the motherboard connecting the two is likely to be damaged. Deductive reasoning > measuring everything imo.