A component tester is useful but you have to desolder a lot of components in order to test them and motherboards have a LOT of components.
Anyway motherboards aren't that expensive so I would just try with another motherboard and PSU and if it doesn't work, start taking out or swapping other components. Chances are your drives, RAM and CPU are still fine. If you're lucky, the motherboard might still work fine but with faulty USB ports, you could just install a cheap USB PCI-e card to get working USB again.
I had a PSU blowout once, it took my HDD with it, and also my CD burner was unreliable afterwards so that needed a replacement too. Motherboard and CPU still worked fine but essentially anything connected directly to the PSU was destroyed (although you'd think that would include the motherboard but for some reason not)
With the USB-A to C cable fiasco that had some devices get damaged from improperly made USB A to C cables, it was noted that in some cases the entire device was fried (could have been a power issue and the rest of the device was fine - they were not desktop PCs so it wasn't as simple as just swapping out parts) but in other cases only the USB controller was fried. Since your PSU got fried which is all the way on the opposite end as far as schematics go, anything inbetween could have been fried too - that mainly means your mobo. So PSU is most certainly fried, mobo is a maybe, other parts are probably fine. But even if the mobo appears to work, that doesn't mean it wasn't damaged and won't cause issues. If you replace both and it still doesn't work the next thing to look at would be the CPU since that does have some connection to USB.