In your first post you mention draining and cleaning the fuel tank but don't say if you put in fresh fuel. From my experience with my '06, after being winter stored with conditioned fuel it would be very hard to start first time in spring. So now I empty the tank, fill with fresh fuel and it fires right up. When cranking, do you hear it firing at all trying to start or is it completely dead? Also, have you checked compression and if the valves are in spec?