Re: No Spark, and I've been through your procedures several times, same result.
i had the same year,in an imperial bowrider with conventional ignition, with same problem. we took off distributer cap(not distributer) and cleaned all connections, points, etc, anything that makes contact. clean with sandpaper, and it fired right up.we changed cap and rotor, but that was not the issue. i am now running a newer mercruiser 140hp 3.0 with est ignition. definitly a good upgrade. the kits are somtimes on ebay for a good price. the 3.0 engines seem to be a good choice for the smaller boats, as long as they are maintained. try this on ebay, conventional kit- (OMC Sterndrive Mercruiser Ignition Tune Up Kit 18-5268)if you clean those parts(in picture)that you already have, it should start . i remember going crazy for weeks, and my friend came over in one day and did that. i was happy. good luck