Some kids need to feel it's their choice. My youngest brother didn't use the toilet until *he* bought a pack of underwear. Some need incentives like an after potty treat. My 3 yo son will go #2 on the potty, but mostly because he doesn't like it being in his pants. I can't get him to pee on the toilet, though! You're not a failure. He's just not there yet, for whatever reason.
You’re not a failure, every kid is different. I would just sit him on the potty after he wakes up and then sit him down constantly every 45 min to an hr even if he doesn’t use it just to get him comfortable on the toilet. And get him potty training underwear. When he’s ready he’ll go on his own.
Get him a fancy potty with a flusher. That was what got my toddler interested when she was 2 Bribe him too lol