You said you replaced the flywheel key Did you torque the flywheel to specification. I am wondering if the flywheel key got offset or sheared do to improper torque, or contamination on the crankshaft taper that allowed the flywheel to shift damaging the key.
Reusing the gasket could also be an issue, but should at least start and run for a short period of time on starting fluid. A small amount of gas in the spark plug hole would be a better indicator of running condition.