KZ750 twin won't start has spark fuel compression

I have a 1976 750 twin can't get her fired. have a nice bright spark compression and fuel. even tried a little starting fluid. the starters working it's butt off but no luck even tried kick starting until exhaustion haha any ideas?! (also set the point gap) is there something I'm missing?

I'd need some history before making many suggestions.

Bright spark across the gap of new plugs or a screwdriver stuck in the plug boot and to ground?

Good news problem solved! Just referred to my handy manual and realized that if I have spark compression and fuel the only thing that it could be other then a valve issue is the timing so I followed the manual adjusted the stater which was way off and she fired up first kick with the help of some starting fluid. bike hasn't ran in 5 years previous owner gave up on the poor girl little TLC and she's good as soon. quite a steal for 200 bucks! thank you for your help!