If there is a big difference in compression between the two cylinders, definitely look at the valves first. The Kohler KT 17, 19, and 21 engines used a valve rotator on the exhaust valve springs and if they stick, they may not allow the exhaust valve to close completely. A leak down test is your best option with out tearing everything apart. Another thing that hasn't been mentioned here is that the KT engines and all Kohler engines with a battery ignition system for that matter, need to have the ignition timed using a timing light. The ignition timing won't have anything to do with compression in the cylinders so you must address that issue first. One more thing that can cause a cylinder not to fire is the spark plug lead from the coil to the spark plug that is burned or broken inside the insulation. Just relaying some of my experiences with the Kohler twin cylinders back in the day!