Your test result suggests a wiring fault in the harness between the O2 sensor connector and ECU. You will have to disconnect ECU from harness inside pax compartment (a PIA).

W/ ECU harness disconnected again check resistance across pins of the ECU connector. If you get same result as the previous test at the O2 sensor connector, ECU is likely fault.

If you get an open indication or dead short, then more diagnostics to locate the fault.

Test the two wires for shorting to body ground first. Then, sequentially short each wire to ground at the O2 sensor harness side connector and check for ground at the ECU harness end.

If one shows grounded to body or open, you'll have to find and repair the short/break in the wire. O2 sensor connector is a likely faulty location.

If you're convinced wiring harness is good, then ECU is at fault and will need to be replaced. Check for used ECU's from car-part.com near your zip code.

good luck

Ok Brandon, you have a bunch of very good info so far. I'm just gonna break it down in small steps, following my book - it's for a 99 but the procedure is the same:
1. disconnect o2 sensor and grab the conector from harness side, should be male, and look at it - make sure the key is at the top (key is the protusion where the lock tab catches). The bottom 2 pins should be the heater circuit.
2. put meter on ohms (remember the omega sign), low scale or auto range - and measure between left pin and ground (car body or battery negative). You shoud read zero ohms. If you do not you need to follow that wire to the ECM connector, I'll get to that later. If you read zero move on.
3. put meter on volts dc (shows a V and a under-dash on the meter scale). To make sure you have it right measure the battery, should see 12v w/engine off. Start engine. Grab the connector and measure between the right pin this time and ground. It should read 14v or so. If you do not let us know. Looks like there is a fuse that powers that and the cruise control in my book, I'm looking into it.
Depending on what you get with these, we'll follow up with a specific guide, so let us know.

Just to be sure, check all the grounds. I would add another one just to be sure, moving all that around maybe one didn't get put back tight enough.

When you do the checks that draser says, the ignition key should be turned to ON, but the engine not started.

To add to Texas's note, only one of those heater wires goes to the ECU. The pin that should have battery voltage simply comes from the main relay, it doesn't go to the ECU at all. Only the ground side of the heater circuit actually goes to the ECU.

Jim, on mine I have a 15A fuse on driver's side dash fuse box, circ. #6 that sends power to the o2s, is that true for the '94?? - could not find that info.

Never had a 94, so I'm not sure, but yes it should be fused. Regardless of the fuse, I'm pretty sure the hot side of the heater circuit is switched somehow. And when the ECU itself is not energized the ground side of that circuit probably goes to open. So my real point is just that your checks will only work with the key ON.

Brandon, the fault troubleshooting procedure for your 94 is at this link - thank you desert -

http://hondatech.info/downloads/Auto/Manuals

the manual is AboVE Honda Accord 1994 Zip, 44.74 meg, takes a while to download. Look at page 11-34 under Fuel and Emissions.