What all can lightning destroy in a desktop computer?

Okay so I came home to slight of a problem… house got struck (or close enough) by lightning, intercom doesn’t work, doorbell doesn’t work, and security system was out of whack today.

Okay so at first I thought it was my PSU, it was making a louder noise than it ever hast. So I replaced the PSU, thinking that would solve the problem. Replaced it, my mobo still gets power from it, but when I push the power button, nothing happens, no drives spin, the bios doesn’t come up… nothing. My dad believes it could be the CPU core, I’m not convinced, but have no idea anymore.

What amazes me is it seemed to have gone through circuit breakers, a UPS battery backup system, and still ruins my computer. Everything else plugged into the UPS system works, monitor, large speaker system, etc. desktop wasn’t so lucky.

Any ideas? Could it be the CPU, or could it be the mobo is just showing it gets power, but is fried?