Let's change the wording to "still does not fire". I don't want to get fooled by does not start. If there is no fire whatsoever, it is totally different than "won't start".

Been avoiding saying this BUT: I would not work on that motor until is is cleaned. IT IS WAY TOO DIRTY. The pointer is pretty far off from what I can't see. Maybe you can wipe off the timing disc at least.

Turn motor by hand twice around and stop at 5 deg BTDC. Show pointer pic and show pic or rotor.

Right is right, even if everyone is against it, and wrong is wrong, even if everyone is for it. - William Penn