Rebuilt 318 Refuses to Start

I know it's getting spark.
Boy this sounds frustrating for you.

Hold the phone on the good spark....... That depends on how you are testing for spark. If you are pulling a plug and watching for spark across the plug gap in open air, that is a 100% invalid test. It takes a TON more spark voltage to jump a spark plug gap in a compressed fuel/air mixture than in open air.

The way to test for spark is to remove a plug wire from the plug and set the bare metal end of the wire 3/8" from metal, like a fender or valve cover. The spark ought to be able to jump that large gap with a good blue spark.

BTW, what cranking compression readings are you getting?

Any way there could be a huge air leak in the intake manifold area, like under the carb or via a open PCV hose?

How old is the fuel? A teaspoon of fresh fuel down the primary throats should make it fire off for a second or so and eliminate the carb and old fuel as an issue. But it sounds like the pumping has done that if the fuel is fresh.