I have a resistant boy, too. He is turning 4 in June. I tried just abt everything to the point I was more aware of my husband's and my frustration. That is when I decide to change my tactic. The morning "pee" is never optional. They have to go and you can get them to go in the potty, even without a reward (although paying my guy 1 M&M for pee helped kick start that).
Finally, I decided Reward systems work really well. I found the ONE THING he really loved - the Pixar movie "CARS". Watched it (or parts of it) just about EVERYDAY. Then, each time he did really well on the potty, he earned a new car toy. This very much worked for my son.
Your son may not be ready, although he is ready for you to find that one thing he has a complete passion for. Then, exploit it till he is potty trained! We mom's have to do what ever works - LOL.
My son is now 99% potty trained at home and has accidents out of the house. Just remain encouraging, nurturing and excited every time he goes. Make the big deal each and every time. When he has accidents, don't get upset. Just do a sad face and tell him that the accident is ok and next time lets try to get to the potty before going in his pants.
I also stopped saying "diaper" or "pull up", when refering to where he had his accident. I always ask "did you pee pee your pants?", "are your pants still dry?" that also seemed to help my son transition.
Best wishes to you and your son.