Stumped on No start

I have a quantum xe 6hp briggs and stratton motor on a log splitter that I acquired. It looks to have been sitting outside for its entire life. I have tried starring this engine over and over with no luck. The items I have tried are follows....
- one new carb/ rebuild the old one
- Replaced all sealing gaskets/oring for carb
- new fuel lines
- 3 spark plugs
- Spark is visible when plug is grounded to engine
- plug is wet after trying to start (20 pulls)
- checked the compression and it reads 75psi
- kicks over once or twice on starter fluid
I did notice that the exhaust valve slightly opens on the compression stroke. I am not sure if this engine had a decompression release. Any help would be greatly appreciated.

Model is 122K02-0412-E1
05092157

All three bolts have been torque down and I initially used oil due to it sitting for years (trying to prevent wear). I have been able to get it to fire with starting fluid which makes me think somehow the carb isnt getting fuel to the motor...? What is the ideal compression on these engines? When I did have the head off it looks like there is a decompression on the exhaust valve to allow for easier starting.