Who adjusted the valves? You or the engine builder? No point in checking the valves if the engine builder did it...
If you're going thru the trouble of pulling the plugs - leave them out - pull the V/C and set your timing per the earlier post... then at least you know that's really really close. Doing the finger over the hole poof test - watching the valves so you know you're in compression mode after the intake opens and then closes - and seeing the rotor come up to number 1 is a good feeling and brings closure to that question. Bring your timing to zero - look at the rotor. Advance the crank timing to show 10* and look at the rotor - adjust the distributor to have the rotor spot on #1. Now you're timing is set dang close.
Then button it back up...
Try the starter fluid... just a little! That will tell you right away if you have fire. If she does nothing - then you know you have a lighting issue to chase down.
Floats in the middle of the site glass would be HIGH? Not familiar with your carb - but Holleys want the fuel at the BOTTOM of the hole...
Typically - a jab here - with OLD SKOOL carb motors....

I'd turn the idle adjustment all the way in - and back them out 1 and a half turns. That's usually "close" to get a motor running. Not sure about your carb... so really can't advise you there but a call to them could help you.