Good advice. If you have some reason for thinking there's sludge in the tank, take the line from the primary filter and stick it in a can of fresh diesel and start it on that. If not, just start it. My 307d sat for a year in a farmer's barn in the UK and started on the first crank once I charged the battery.
There's no point in putting a lot of work into a vehicle before you know if the engine is functional.

__________________
1977 300d 70k--sold 08
1985 300TD 185k+
1984 307d 126k--sold 8/03
1985 409d 65k--sold 06
1984 300SD 315k--daughter's car
1979 300SD 122k--sold 2/11
1999 Fuso FG Expedition Camper
1993 GMC Sierra 6.5 TD 4x4
1982 Bluebird Wanderlodge CAT 3208--Sold 2/13