P***er and we have all been there so don't let it get to you.
What I do.
1. Check spark,
2. Check rough timing of spark, do the points open somewhere approaching TDC,
3. Are the valves on the rock at TDC (just to check roughly the cam timing is close enough)
4. Is the spark on the correct stroke, ie the other cylinder than the one in 3. above
5. Do you have compression, (if it blows past your finger in the plug hole it's enough to run)
6. Do you have fuel in the carburettors,
7. Are the plugs getting wet? If not then you have no fuel in the cylinders.
7a. If not wet plugs try some easy start, if it runs you have found your problem. Carbs dirty etc.
8. If all is correct, spark is reasonable and at close to correct, compression good, cam timing close to good, fuel wetting the plug.
Give it a push with some mates and see what happens.
I had this when I first got my commando home after I bought it. Would not start on the kick no matter what you did although 1 to 7 above were perfect. Pushed it for 15 minutes until it was firing, then it started, ran perfectly and has been a dream ever since!
Good luck.
Julian