Welcome to OCC.
I take it you have compression and it's getting gas. As I understand it, the points need cleaned with paper or a bill but I have used very fine sand paper or emery board with great results. Perhaps it's the Scotchbrite. I know nothing about Scotchbright. Does your coil have an internal resistor? The condensor will keep it from starting also. Our Napa sells these parts for Kohler. Also, I would have ground the engine elsewhere too. I've started engines hooked directly to the battery but I don't recall the makers of any. I don't see why it wouldn't get spark unless you need the Voltage Regulator on the Kohlers. Sometimes you can get a plug that's faulted. Do you still have the safety switch (clutch and PTO) wired in? Have you traced where you start to not get power? Sorry I couldn't be of more help. These guys know there stuff and will get you going.
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