Out of curiosity, have you checked the compression? Also, is it the right plug? Sounds like maybe this piston is hitting it.

Maybe thats a engine you have too have 1/4 turn past top dead center to adjust valves?

It is and I set the valves per the repair manual. Still has mad compression, I can barely spin the engine by hand.

A COUPLE OF IDEAS:

1. Excessive carbon.

2. Worn Camshaft.
Check by adjusting the intake valve to near zero
clearance and see if it will turn over.

If your confident on what you have done so far, you may need to replace the camshaft. It does happen occasionally. If you take a known good battery with good jumper cables put the + lead to the starter leg and momentarily ground the other cable directly to the block or starter housing and you have the same results at least you would know something outside the engine is causing the no crank. (DO this safely as it will spark and will ignite fuel) Did the engine blow blue smoke before this? I wouldn't call it impossible for excessive carbon to build up in the head. These take out their share of headgaskets.
You also weren't specific on what you installed for parts IE size of battery, new B&S starter or aftermarket?

Ray and Tom I was thinking both, so adjusted the valves again a tight .003 intake, .005 exhaust, then threw my commercial charger on the battery and hit "engine start". Voila, nice running Briggs. Thanks for all of the input I really appreciate it. Valve lash is super critical on the Briggs OHV's in order for the unloader (compression release) to work properly.