Passat will not start.

Hello to all.
I am currently looking to help a friend with their Passat. I belive it is a 2001 or 02.
The issue is that it will not start. I have check the spark at the boot of the ignition module for two of the four cyls. I have spark. I removed the cover and see and intact timing belt. I pulled the return line from the fuel rail, and I have fuel.
now with my domestic and foreign (never VW) experience, I should have a stumble or something.
Could anyone here in this forum guide me to a possible problem. Prior to the car stopping, they had just paid $900.00 bucks for something. My friend said that before it quit, it was making a loud tapping sound. So he put in oil, was not that low though. Now it is a little over full-maybe a 1/4 of a quart. Also the seal around the valve cover that go around the spark plug holes are shot. When I pulled the plugs, they holes were full of oil. the dealer did reccomend that they change them. would this prevent the car from starting?

Any suggestions are welcomed!
thank you in advance.
Chuck

I can help alittle but I need a few questions answered.

How many miles are on the car?
Was the oil change every 5k?
Is it a 1.8T or V6 engine?
What repairs did the dealership do?

I will speak with my buddy and get back to you.

thank you for the post and possible answers.

Chuck aka ulremember