Since it sounds like they're digging their heels in frown
I think I would turn to afterschooling with an online program that makes
it easier on you (like EPGY or CTY or ALEKS) so your DS gets the math he
wants. This has satisfied our DD when the school was unwilling or unable
to help (she's not PG, though, except possibly in math, but still it might
be a solution that would also work for your DS). If you want to try to skip
him into 4th grade math next year, maybe you
could try prepping him for the evaluation by checking the curriculum
and making sure he's familiar with all of the topics so he doesn't get
burned on the test next time (like lilswee suggests).

I know this is not the ideal solution, but if you're on this site
for awhile you unfortunately see many of the same problems coming up over
and over and sometimes it seems more productive to just do it yourself
rather than keep fighting the school. Unfortunately. I hope you find
a solution that works for you and your son.