SharePoint 2010: User Profile Synchronization and FIM

Performing a database attach upgrade of SharePoint 2007 farm. The users never embraced the My Sites so they do not need to be migrated. I moved the Shared Services db and used the Power Shell Mount command to upgrade the database. This was done with the content databases, which worked fine.  I was following the steps outlined here: http://technet.microsoft.com/en-us/library/cc263299.aspx

Steps taken:
1.   Created an application pool for the User Profile with the Powershell command: New-SPServiceApplicationPool -Name <ApplicationPoolName>
 -Account <DOMAIN\username>
2.  Verified the Managed Metadata Service was running
upgraded the SSP database with New-SPProfileServiceApplication -applicationpool <ApplicationPoolName> -Name <ServiceApplicationName> -Profiledbname <DatabaseName> [-Profiledbserver <ServerName>]
3.  Created the proxy for the User profile using: New-SPProfileServiceApplicationProxy -ServiceApplication <ProfileServiceApplicationID> -Name <ProxyName> -DefaultProxyGroup
4. Updated the permissions for the User Profile Service in Central Admin
5. Attempted to start the User Profile Synchronization service in Central Admin

Service is stuck in a Starting state.

I looked at the Forefront Identity Manager services in the services console and they were set to Disabled. After reading some articles I set them to Automatic (Delayed Start) then rebooted the box. The Log On As for the FIM Synch Service was set to "\". I wasn't sure why or how that got set so I changed it to my farm admin account. The FIM Synch service will not start. It is throwing a ton of errors in the Event Logs.

Forefront Identity manager synchronization service terminated with the following error: the system cannot find the file specified

Log Name:      Application
Source:        Microsoft-SharePoint Products-SharePoint Portal Server
Date:          12/24/2011 6:11:09 AM
Event ID:      5555
Task Category: User Profiles
Level:         Critical
Keywords:     
Description:
Failure trying to synch web application e1f3f1ce-67ba-47b4-89c3-52da286701e6, ContentDB 07df3032-4279-4078-bfe0-538c1cb46bb8  Exception message was Microsoft.Office.Server.UserProfiles.UserProfileApplicationNotAvailableException: No User Profile Application available to service the request. Contact your farm administrator.
   at Microsoft.Office.Server.Administration.UserProfileApplicationProxy.get_ApplicationProperties()
   at Microsoft.Office.Server.Administration.UserProfileApplicationProxy.get_PerfmonInstanceHandle()
   at Microsoft.Office.Server.UserProfiles.ContentDBSynchronizer..ctor(ELogType logType, SPContentDatabase cdb, SPJobState jobState)
   at Microsoft.Office.Server.UserProfiles.WSSProfileSyncJob.Execute()
Event Xml:
<Event xmlns="http://schemas.microsoft.com/win/2004/08/events/event">
  <System>
    <Provider Name="Microsoft-SharePoint Products-SharePoint Portal Server" Guid="{8b3ddd3d-2b09-4669-bf81-e2d6921feeea}" />
    <EventID>5555</EventID>
    <Version>14</Version>
    <Level>1</Level>
    <Task>8</Task>
    <Opcode>0</Opcode>
    <Keywords>0x4000000000000000</Keywords>
    <TimeCreated SystemTime="2011-12-24T11:11:09.761Z" />
    <EventRecordID>12122</EventRecordID>
    <Correlation ActivityID="{053833A7-7736-483E-B40A-568F8FD188B9}" />
    <Execution ProcessID="4116" ThreadID="5420" />
    <Channel>Application</Channel>
       <Security UserID="S-1-5-21-2516229468-1982175536-4252308886-1155" />
  </System>
  <EventData>
    <Data Name="string0">Failure trying to synch web application e1f3f1ce-67ba-47b4-89c3-52da286701e6, ContentDB 07df3032-4279-4078-bfe0-538c1cb46bb8</Data>
    <Data Name="string1">Microsoft.Office.Server.UserProfiles.UserProfileApplicationNotAvailableException: No User Profile Application available to service the request. Contact your farm administrator.
   at Microsoft.Office.Server.Administration.UserProfileApplicationProxy.get_ApplicationProperties()
   at Microsoft.Office.Server.Administration.UserProfileApplicationProxy.get_PerfmonInstanceHandle()
   at Microsoft.Office.Server.UserProfiles.ContentDBSynchronizer..ctor(ELogType logType, SPContentDatabase cdb, SPJobState jobState)
   at Microsoft.Office.Server.UserProfiles.WSSProfileSyncJob.Execute()</Data>
  </EventData>
</Event>

It's Christmas Eve morning. Hoping Santa gives me a nice present and helps me with this.