You have checked timing and have squirted fuel and ether into the cylinders. You have checked that there is a spark. As was mentioned earlier, the formula is fuel/air, spark at the right time and compression.
Is there any chance the head is not seated? Even with starting fluid, some compression is needed to get a reliable 'pop'.
I would think that if the head was too far out of place, you would hear the weezing of air from between the head and cylinder upon cranking the motor but maybe not. Time to break out the compression gauge if you want to put numbers to it but if you place your finger over the plug hole while cranking, you should feel the push of air past your finger. If you put the palm of your hand over the intake manifold, you should feel suction pulses while cranking.
Don't give up; you will find it sooner or later.
I'm waiting to hear just what the hell is going on.
Good luck!

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