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

If you have spark, fiddling with the resistor test is not necessary. they might quit completely or become intermittent. Since you seem to have good spark ( and steady?) that part seems OK

Well I'm at a loss now...
New Coil, Rotor, Cap, Wires, Plugs, and Resistor
Year old Distributer, Carb, and Fuel Pump
I'm on the compression stroke at #1 TDC with the #1 post at the rotor location, So with the Carb held wide open with no choke and starter fluid it still won't fire up.
But on starter fluid I did get my first and only partial fire with a small instant backfire up the carb, nothing after that. So I tried to advance a bit to see if I could get a spark and still nothing.
So a recheck with the timing light at it seems a bit off acting like what seems to be every so often and not as fast of a light when cranking?
Can this all be caused by the ICM or the Voltage Regulator?