Do valves go out of adjustment from sitting??? Don't think so. I've started diesels that sat for more than 10 years by just putting in a new battery. It smoked a bit at first then cleared and idled fine. As long as the fuel system was tight, i.e. no air got in and it is 100% filled with diesel, it should start.

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85 300D turbo pristine w 157k when purchased 167,870 July 2025
83 300 D turbo 297K runs great. SOLD!
83 240D 4 spd manual- parted out then junked