Does he have a lot of blood inside his beak?
I agree, give him drops of water to see if that helps work him through shock.
You bathed him? Did you submerge him in the epsom salts bath?
Was he dirty/soiled or what was the reason for the bath?
Did you dry him with a hair dryer? If he's still wet, then use a hair dryer on low and gently dry him.
His breathing "improves" if you massage the crop? Can you feel the "crop"? Where? Where do you feel the crop.
Look at the images below and tell us.
First image is of the air sacs located on a bird. Study the photo for the locations, there are 2 of each (1 on each side) except for the Interclavicular Sac (only 1).
Do you feel anything like an Air Bubble under the skin near those locations?
View attachment 3907635
Second Image. Location of internals. See where the crop is located. Is it the crop you feel and lift/massage that improves the gurgling?
View attachment 3907637
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