First thing i would do is take out the spark plug, find some way to hold the bail handle down, a clamp or just a piece of rope or wire will do, then put the spark plug back into the spark plug wire, hold it against something metal on the mower, not to close to the spark plug hole so you don’t ignite any gas in the mower, then pull the rope a few times to see how the spark is, sometimes even new spark plugs have the wrong gap, is there really good spark or barely visible. You said you already removed the coil, sometimes the mounting bracket on the mower itself has some corrosion on it and that is why people were saying to sand it to get the corrosion off, if you have no or little spark pull the coil back off and sand the bracket and the coil to get rid of any rust off of them. I would also get a spray can of carb cleaner and spray some in the spark plug hole then put the plug back in, it should fire up and run for a second or two until it burns off fuel. If it does fire up and die then the problem is the carburetor needs cleaned, also take off the air cleaner to make sure you are getting air, and drain out the gas, you probably have water in the gas tank and the carb, but if you have good spark, air, and fuel the mower should fire but not run for long. If not the next thing to check is the timing, you might have hit something 3 years ago and the crank wheel key got shearred a while ago and it has finally moved too far. Has the rope ever been pulled out of your hand?