Here is what I have done so far...spark plugs were wet and dark, so I put new Champion spark plugs in. I replaced the fuel filter and the air filter. Cleaned up everything. Initially I thought the battery was bad but it tested good at Advanced Auto Parts. The battery terminals were loose so I put in some new nuts and bolts to tighten them up. First crank attempt (no choke) - got no fire. I sprayed some starting fluid in the intake, again no choke and it fired up for about 3 seconds and died. Repeated the starter spray two more times with same result. What next?
This is for experience and seeing thousands of plugs comes in. You described the plugs as being wet and dark but ever used plug that comes out of a mower is dark if not black and wet is a matter of opinion.
It obviously wasn't actually wet or not wet enough and not fouled or it wouldn't have run when you gave it starting fluid.
Note that I recommend you throw the can of starting fluid away because it's very hard on engines. Get a can of spray carb cleaner because you can run one all day on that stuff without hurting them.
Someone mentioned something earlier about trying a spark plug and one won't start but in the thousands upon thousands of mowers I have done I have found that that is not the most efficient way.
Anytime a mower presents itself to you that will not start, the very first thing to do is to give it a separate fuel source straight into the intake.
If it runs, you can forget about the plug and everything else because you know it's mechanically sound.
You can be 98% certain probably 99, that it simply isn't feeding fuel on its own for whatever reason..
There is that rare pedantic comment that someone will make where it could have fuel that is mostly water or just straight water in its fuel system so the plug could be wet etc and it can still run on an external fuel source but not technically be anything wrong with it but those cases are few and very far between so I don't worry about those.
Point is, don't waste time worrying about the plug. Give it a fuel source into the intake and if it runs for a couple seconds and dies, the plug is fine.
Then move on to the carburetor because normally it's stuff floating around in the ball, gelled up or rusted up, or the Jets are clogged or the small solenoid on the bottom of the carburetor is not allowing fuel to flow up into it if it has one of those.
These are all common problems.