[2.7RACER]

Tim,
Three years work huh. Don't let no stinking failure to start discourage you.
You've shown there is fuel. So what could be missing?
One of only two things, well maybe three.
1. Spark. Pull a plug, connect it up and check for spark while someone else cranks the motor.
2. Compression. Not likely with a fresh rebuild.
3. Timing of the spark. So you got spark, right. This is whats left. Real common to have the distributor off 180 degrees.
Check for the compression stroke at number one.
Just because it is at TDC on the crank, doesn't mean it is the compression stroke.
Once you are SURE number one is at compression TDC, check the rotor position. Should be pointing at about 1 o clock. There is a small notch in the edge of the distributor.
Now double check the cap. Sit the cap on the distributor. At 1 o'clock on the cap should be the wire going to number one.
One last check, not mentioned above. With the distibutor cap off, rotate the motor CLOCKWISE just a little, to verify the direction the rotor turns.
If the rotor turns clockwise, the next wire should be going to number 6.
If the rotor turns counterclockwise the next wire should be number 6.
I don't remember which direction your rotor turns, so find out and double check the wiring order. 1-6-2-4-3-5.
With a plug out get the feel how the connector clicks onto the plug. You may have to press them on harder.
It will go when you get the spark at compression with fuel.
Yeah I know sounds so simple.
Have fun.