Bugeye59 wins the prize.
Ya I went through all the checks, pull a plug, it has spark, seams to be getting fuel, has compression.
pushed it back into the trailer, pull the air filters off, dump a little fuel into each, definitely has fuel now, still nothing.
Ok, lets mark TDC (Top Dead Center) and put a timing light on it, had my buddy crank it, I can't even locate the mark I just put on? when he stopped cranking I noticed something didn't look quite right, bump it over, after that I was ROFLOL, it was a eureka moment, of course it is not going to start and nothing wrong with it.
put the old starter back on, fired up, it was a bit flooded, held throttle wide open for what seemed like 5 minutes before it cleaned out and would rev.
I never expected that the Seadoo starter was reverse rotation, nearly the same rotary valve
Engine both Rotax, I guess the Seadoo starts from the mag side? either that or they run it the opposite rotation.