318 Won't Start? And I tested as much as I could I think?

CHANGE THE PLUGS!
If there was no joy even with starting fluid, it's most likely spark related.
There was no reason to rotate the distributor 180* if everything was good before you stopped driving it.
IIRC, at TDC, the rotor should point to the forward-most intake bolt on the driver side of the engine but it's been a long time since I had to do that.