"Cranking the starter" suggests you are getting some sort of "whirring" sounds that would indicate internal motion of the engine.
But No rotor spin and no flywheel spin suggest things are NOT moving.
It's a gas engine.
Pull the spark plugs. Look for fluid or RUST.
If it's rust, Tow the tractor while in high gear and let out the clutch to see if the stuck pistons will break free.
If fluid, leave the plugs out and crank with the starter.
If the fluid is WATER, you may have both issues.
An Aside:
I have a Fordson E27n, I got it some years ago (when I was a young man), and for a while, I ran around the country persuing work and raising a family. I left the tractor "with a friend".
I fianally settled in and went to retrieve the Fordson. It was a cold but sunny January day. The hand crank wouldn't budge the engine a bit. I went back to the tractor a few days later. We were having one of those "January Thaws", and I thought the warm air would ease the investigation and removal plans. Low and behold, The engine hand cranked over as free as could be.
Turned out, that the many years of sitting had condensed water into the crank case. Enough to freeze up on cold winter days and lock the crank throws solid. I put two and two together on the spot and loosened the sump drain just enough to allow the water to dribble out. When oil showed, the plug was put home again. A few sins with the handle, and that old gal was running right then and there, even after all those years. ;-)
Just a story to recall, but you might have something blocking the free movement of the crank or pistons. My money is on rust in one or more cylinders. But you need to look into it more.