John Deere L110 with Kohler 17.5hp not turning over

The mower:

John Deere L110Kohler 17.5hp (CV491s)Been sitting outside for 7-8 yearsReplaced battery, spark plug, and carburetor which had it was running and cutting

The issue:

The mower will not turn over now (a couple days after it was running and cutting)

Relevant information:

Replaced spindle assemblies and it won't turn over after putting the deck back togetherReplaced the air filter when replacing the spindle assembliesThe starting solenoid seems to be goodI have replaced the starter in an attempt to fix the issue to no availI have also added some oil and it may be a hair on the full sideWhen I turn the ignition, it attempts to turn over and even turns the flywheel about half a rotation on occasion before stopping. If I continue to turn the ignition, nothing happens.The flywheel is difficult to turn by hand and is rusty (just surface rust, no major pitting)When turning the flywheel by hand, I can hear some grinding/squealingIf I remove the spark plug when turning the flywheel, I don't see any oil coming out of the holeI have a fuel pump and fuel filter on hand but I don't believe those are the issueThere is some debris in the fuel tank

Did I put something back together incorrectly? Is this a poorly timed seized engine? I'm at a loss here and I'm having a hard time describing this issue well enough to get relevant Google results.

I am willing to answer any questions, provide any additional information, or take some pictures/videos as needed.