I think you need to re-do your test of the coupler & SLD and also verify that the bevel gears are still working. The bevel gears take the power from the transmission and applies it to the driveshaft running to the front diff and the coupler running to the rear diff.
Bevel gear test: the barrel of the coupler is visible between the rear of the engine and the front of the diff. With the rear wheels off the ground, your X in 2wd and in L, H or R, rev it up to engage the clutch and see if the coupler is turning. I would go so far as to try to stop the coupler by holding a piece of wood hard against the barrel of the coupler, sort of like an inside-out drum brake. If the coupler turns, your bevel gears, which are located in the engine crankcase, are okay. If the coupler doesn't turn or if it can be held stationary while the clutch is engaged, power isn't flowing through the bevel gears to the rear coupler.
Coupler / SLD test: The small male splined end of the coupler slides into the female splines of the SLD. Couplers usually shear off the small male splined end when they fail, or strip the splines. Both of these failures are out of sight, right at or inside the input of the rear diff. With the rear wheels off of the ground, put the X in Park and try to rotate a rear wheel (they will both turn, as you noticed in your prior testing). Put some effort into it - perhaps by using a lug wrench on a wheel nut. If the wheel turns at all, the coupler or the SLD is broken.
Either of those parts could possibly have a "friction fit" between the broken pieces, such that the engine could turn the rear wheels when the machine is in a drive gear with the wheels off the ground and the clutch engaged. A sheared coupler or stripped SLD fits your comment that the X tries to move, but can't quite get going. I don't know of a way to 100% determine if it is the coupler or the SLD without dis-assembly, though an SLD usually pops and bangs when it fails.