No start B&S 10.5 HP Intek OHV

Its only about 1 yr old. Its the manual start, no electric. At first it got to where I had to remove the plug on the metal tube sticking out from rear of carb and spray ether starting fluid in there to get it to start. Adding Seafoam into the gas diidn't seem to help. Now it does not start at all. Spraying ether into the little tube will only result in a couple of "pops", then no cylinder firing at all until sprayed again. This I thought surely was clogged jet in the carb. SO I took it apart and saw that the little removable brass part on top of brass fuel metering tube in center of carb with a fine metering hole (the jet?) was not clogged. I ran wire through the two tiny holes drilled all the way through the brass tube--lower down, on its side. One of them was clogged up, but I got it cleared. But when reassembled, it still does not start, behaves the same way. I removed and checked spark plug, but I could see that I have voltage to spark plug as I tested it with one of those in-line spark testers. the plug was kind of oil-fouled. I cleaned it up and cleaned the electrodes off with fine sandpaper. Still no fix. So I got a new carb from AMazon. Easiest carb ever to replace! But this did not fix it either. I know that there is no fuel blockage to the carb, the bowl is filling up. The only thing I can think of is that there is no vacuum during crank to pull in fuel vapor. So I put my automotive vacuum tester on at that same little tube where I have been spraying in ether, and cranked it. There is not the slightest tiny wiggle of the needle off zero. But I don't know what is normal. The few time we could get it to pop=pop a few times we did see a very slight wiggle of the needle, but still essentially at zero. If there is no vacuum, then the valves are way out of adjustment...but I can't believe that would be the case, its so new. Could it be that in spite of my spark tester flashing, its lying to me, and the spark voltage is too low to properly fire the spark plug? I have not tried a new coil yet.

The first thing I would do is to replace the fuel with fresh and replace the plug, not just clean it.

Are the valves moving ?
Is the choke closing ?
What is your full engine number ?
did you buy it new ?
Did it go in for the first dealer service ?
If no then what have you done to it apart from making it drug dependent ?
Does it have a solenoid on the bottom of the carb and if so is it working ?
What is it connected to ?
A vertical shaft mower engine or horizontal on some other equipment.
Pull start or electric ?
Does it crank fast / slow or fast -slow-fast slow

If its sparking you don't have fuel or compression.

Or bad fuel and spark...never ceases to surprise me the things people do to their machines before they put a fresh plug and fresh fuel in... that and fuel and air filters.

Good point by Bert about about making sure choke is closing.