So it wont pop off with starting fluid?

Spark but not even an attempt to cough to life would seem to suggest timing or something catastrophically wrong with the valvetrain. I would lean much towards the former, especially if "everything" has been replaced.

Low compression will cause that symptom also.

:IH Trusted Hand:

Remove the plug and place your finger over the hole and crank.
If the valves are operating properly, you should feel compression at this point.
I would not use starting fluid as it will wash down the cylinder walls.
A small shot of light oil should give enough lube to increase compression in a dry cylinder.
This, and I would opt for a small shot of carb cleaner into the carb.
If you have compression, spark and fuel, and the points are adjusted and timing is on, it will run.

Here ya go. To have a successful ignition, the Holy Triangle must be met.