Husqvarna YTH2348 - Starting after sitting for a long time

New poster here. I've enjoyed reading this forum over the years, but never made any posts, but I'm in need of some advice.

Background: A few years ago, I bought a Husqvarna YTH2348 with a Briggs engine for $500 from a guy who was moving away and needed to offload it. Right up front, he told me that it would not start without a shot of starter fluid, and that was true. It never started easily. I used the mower for grass cutting and leaf mulching for two seasons and then it just stopped starting all together. I attempted to rebuild the carb, but I could never get it to start and run again. I ran out of time an mental bandwidth to keep messing with such a fussy mower. Fast forward three years, the mower has been sitting idle, gathering dirt and rust under my deck because I just never got the energy tackle the repair.

Now, to the present day. I've decided to either get this thing running again or sell it as salvage. I pulled the hood, seat, and removed the deck and pressure washed the dirt and debris from the chassis. Then I parked it in my garage where I can spend time cleaning and digging into the motor. Yesterday, I pulled the carburetor, spark plugs (2), fuel pump, coils (2), valve covers (2), battery and starter. My plan is to work through a troubleshooting flowchart beginning with battery and working my way through the ignition system.

Engine Start Troubleshooting Flow:
1. Battery voltage: yes/no
2. Spark plugs: firing yes/no
3. Coils multimeter check: within range yes/no
4. Fuel pump pushing gas: yes/no
5. Carburetor (after getting a rebuild) sending fuel: yes/no
 
What else should be in my troubleshooting process? Should I remove the flywheel and sand it down? It's very rusty - see images.



Thanks in advance for any wisdom you can offer. I've seen quite a few posts on here about this particular mower, but none about bringing one back from the dead. I thought it might be an interesting thread for someone else down the line.