I don't suppose a mud wasp built a nest in the clylinder while it was apart ? Or another stab in the dark , the clutch is stuck and the chain brake is on while you are trying to turn it over ?
Nope, no nest. Chain brake was the first thing I checked. I'm kind of thinking there is a clog from the gas tank to carb or maybe in carb itself. Reason being, there was no gas in cylinder or carb. Could it be sucking air and that was causing the hard rope pull?