I like Mr. Kenny's Idea

If it won't even sputter using starting fluid then it must be a compression issue. Doing a compression test is easy on these, you can do it through the GP holes in about an hour. If compression is low, then check the valve clearances once more before concluding you have a bigger problem. That would be the path I would take. If you don't have a compression tester Harbor Freight sells a cheap set that will work just fine - IIRC it is about $40.

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Marty D.

2013 C300 4Matic
1984 BMW 733i
2013 Lincoln MKz

I use a heating pad on the battery,cover engine with a non burning tarp,and run a hair dryer.I do this 45 minutes before starting below 18 degrees.My battery is weak when cold,I'll get one in a month I hope.

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1999 w140, quit voting to old, and to old to fight, a god damned veteran

Sucess at 12 degrees.

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1999 w140, quit voting to old, and to old to fight, a god damned veteran