First time start - no go

Let's start at the top. I've verified that #1 is at TDC with visually checking the valves and also have compression using a compression tester. Spark plug wiring order is correct (my son and I have quadruple checked this), fuel in carb and it squirts when i move the throttle. Distributor rotor is pointed right at #1 and verified with powering the coil and pulling plug and moving cap until spark. Engine is at 10 degrees BTDC for this part. Jumpered coil + directly to battery positive. Battery fully charged. New plugs gap checked, new spark plug wires.

Still no go. Not even a few pops like I had on the weekend. I'm worried about flattening the cam if I keep trying it too much. So I keep going over everything twice maybe three times before turning it over. The only question I have is that some threads about timing say up to 18 degrees for a 360, but my timing marks only go to 10.