[jackass#1]

clean throttle body, check vacuum hoses, do you have good spark?, if starting fluid wont do it than you apparently have weak to no spark.
okay i went back and read that you do have good spark. do you have 9 to 14psi (fuel)? that really makes no since. if you have good spark the starting fluid should have been ignited, but you said no effect.
when checking the timming, did you adjust it without unhooking the advance wire in the cab? if so it needs to be readjusted. if you dont unhook that wire its actually 4 to 8 degrees off.
im tring to help but nothing makes since, you have fueland spark. only other thing would be vacuum or timming issue for at the least to ignite it at least once.