Trouble shooting; which part to buy

My iPod classic 160gb has failed to be recognized by iTunes or on file explorer on a Win10 pc. It responds to the reset command (Menu + center select button) and white Apple logo appears as well as the battery charging icon. If I hold the reset sequence through 3 resets, iTunes responds with either preparing your iPod for reset or the iPod is corrupted please disconnect and try again. Shortly there after the Do Not Disconnect message with logo (O with line diagonally through) appears. The iPod never is recognized. I can get to disk mode but still is not recognized. I can hear the disk whirring noise and have let the iPod run its battery down over night. No joy here.

My conclusion is it needs a new hard drive though there have been no abuse to the iPod to cause this. Is it possible it needs a controller board?

thoughts and comments appreciated.