Help Needed with 19 HP Intek Briggs & Stratton Engine – Compression Issue After 2 Rotation

Hey all, I am not a mechanic by any stretch, but I love to wrench on stuff and have found many solutions based on YouTube/message board guidance.  I’m working on a 19 HP Intek Briggs & Stratton engine (2012), and I’m completely stumped. The engine will turn over, but after about two rotations, it hits a point where it seems like the compression is too high and just locks up.
Here’s everything I’ve done so far:

Replaced the battery – no change.

Replaced the batter hot wire (it was a little melted) - no change.

Adjusted both valves to spec – still the same issue.  (they did still have the rocker tappets still on)

Pulled the engine, cracked the case and found what I expected, that the the compression release (cam detent) had broken off, so I replaced the cam with a new one, reassembled everything and to my utter frustration the problem persisted.

Removed the pulley and belts in case something external was binding – no effect.

Got desperate and swapped the starter solenoid – didn’t help.

Just to rule out a warped head or some other weird issue, I even swapped the head with another I had in the garage – still no change.At this point I have had the engine off the mower 3 times, the case apart 2 times and the head and OHV cover off more times than I can think of right now. 
I can see the cam is working — the rockers have a slight twitch when the compression release should engage, so something is happening, but clearly not enough to relieve the pressure
It cranks over just fine with the spark plug removed, so it really feels like a compression release issue.
The cylinder walls look great, although I haven’t pulled the crank completely yet, but I’m starting to wonder if it could be slightly bent or if there's something else I’m totally missing.
At this point, I’m about ready to set it on fire out of frustration. Any thoughts or advice would be sincerely appreciated. Thanks in advance!

Hi Mike!  
Thank you for your quick response.  I went out and looked and there appears to be the same amount of travel in both rockers (so I am assuming the same about in both valves).  The piston is not actually at the top when it stops, rather it is at the bottom (I pulled out the spark plug and used a screwdriver to feel). I should have said in the initial posting that this was a single cylinder engine (3317771372B2).  I zipped off the valve cover and checked them again and they are still at .004.   

Plus 1 ^^^