My son is 37 months and has no interest in the potty.
I have just started lurking here and I don't have any answers for you. I just wanted to say I am right there with you. My DD just turned three in June. We started training her around the first of the year (long story). Our problem now is similar in that she is using this as a power struggle. I know she has the control but she just doesn't want to exercise it. So no answers, but lots of sympathy!!