dixie chopper rebuilt generac 27hp wont run URGENT

I have a Dixie chopper with the generac 27hp engine I rebuilt the motor with 2 new heads,new block,new piston&rings,new connecting rods ,crank,cam and brand new carburetor.

It has 130 psi on both cylinders gets fire air and fuel but will just turn over and over and eventually flood the plugs.

I can take the entire intake off to where you can see the valves spray starting fluid into each hole and it fires right up

If I time it correctly I can make the engine run by turning over the engine and alternating starting fluid into each cylinder ,

and it will run .

Im absolutely stumped ,confused and angry I can not get this engine to run.

The question I really have is timing?
The service manual says to align the dot to the arrow I have done that .

Everyone I have asked said it was not possible to be out of time if the arrows are lined up

But there seems to be two ways these arrows line up 1: the number 2 cylinder is TDC and 2: both cylinders are about half way either up or down .

So could this be the problem and if so where should the cylinders be when the marks are aligned, Mine are aligned with both halfway.

dixie chopper rebuilt generac 27hp wont run URGENT