OP, your test of spark is no good. A spark jumping a spark plug gap in open air is meaningless; it takes only a few thousand volts to jump that small gap in open air but will take 20,000 volts to jump the same gap in a compressed fuel-air mix. You have to test spark in open air across a gap that is 1/4" to 3/8" wide; if it jumps that, then it will jump the small spark gap in a compressed fuel-air mixture.
So rerun your spark test with a spark plug wire set in such a way so as to form a 1/4" gap from tip to metal and retry. Do as you did before: start with the spark wire from the coil's spark tower, then move on to one individual spark plug's wire.
BTW, your resistor checks don't make total sense. Pull the connections off and measure resistance on the 2 halves; one half should be around 5 ohms and the other < 1 ohm. Then check voltage to coil + when cranking; it should be 10-11 volts. That will check to see if your coil bypass for startup is working. If it is not, then the voltage will be lower, in the 6-9 volt range. The voltage may pulsate at this test point.
BTW, the one part in the system you did not replace is the condensor... that can cause bad spark when it goes bad.
If the spark is good across a wide test gap in air, then put about 1/2 tsp of new gas down the carb throat, and with the throttle held slightly open not wide open), it should fire for a second to so. That will test the fuel condition.
And a fresh set of plugs is a good suggestion. Gas-fouled will take more to fire off.
