Let's take a step back and tell me how you are confirming spark at the plug. If you are using starter fluid and it doesn't fire then we can assume fuel is fine. If compression is ok as you tested then more then likely the timing is ok as well. If the cylinder can build compression then that means the valves are closing pretty close to when they need to. It still could be a valve timing issue but that is less likely based on this info.
If you have not done it, I would pull a spark plug and hold it against the block and crank the engine to make sure you have spark at the plug.
We need spark, fuel, compression and air to start the engine. So if you have fuel, and spark then the PCM is not shutting this down. Then if you have compression it should start.
The only other thing is the spark may be weak. So it may require spark plugs but that should be more clear after we check the spark and it should be a strong blue arc.
Let me know and we can go from there.
Friday, February 26th, 2021 AT 6:28 PM