Another issue that easily overlooked is fouled breaker points. It only takes a light (and I do mean light) oil film to prevent spark and some breaker assemblies are factory-coated to prevent oxidation on the shelf. A few light swipes with 600-grit paper and a little cleaning solvent can make all the difference.
I agree with enginedoctor's assessment of the condensers on these motors. Not many of them fail but far more than I've ever seen with any industrial/lawnmower type engine. Overheating during the soldering process can be fatal, too.
First thing I'd try is disconnecting the stator plug from the main harness and running a test lead from the primary ignition coil of the stator to the HT coil input. That takes the bike's wiring and keyswitch out of the way, isolating any potential problem (assuming you still get no spark) to the stator assembly, coil, plug and coil ground. OTOH, if you get spark, then you'll know the problem is in the harness or keyswitch,