Way back in reply #1 it was suggested that the compression release was probably the problem
Then in reply # 7 the cam was again suggested to be the villian .
Then the thread wandered off because of numbers on a DVM
I never use one apart to test the output from the alternator & diodes as numbers just confuse things as has happened here because people do not understand the significance of the numbers.
In your case the 2 minute test which you had already done is to get a pair of jumpers and a known good battery , ie your vehicle .
You then bypass your mowers wiring by jumping directly from the battery to the starter motor
If the starter fails to turn over the engine then you do the same from the known good battery
As that failed to turn over the engine then either the starter is bad or the cam is bad , which is why Illengine suggested the cam back in reply # 1
The 2 minute test for a bad cam / mal adjusted valve lash is to try cranking without the spark plug as you had done .
So cranks no plugs won't crank with plugs = reset valve lash carefully & try again.
Same results = stuffed cam
You verify the cam by removing the rocker cover , adjusting the valve lash then rotate the engine watching the rockers .
In your case the inlet should reopen a tiny amount just before the piston gets to the end of the cylinder .
To check the compression relief against wear, you close down the inlet valve lash.
You can go as tight as 0.002" without seriously affecting the performance of the engine, but that is of course a stop gap to get you by till the new cam arrives or till the end of the season
AS for dropping battery voltage under heavy discharge, this is quite normal and happens when the current draw exceeds the discharge rate of the battery
The discharge rate is a function of the plate geometry & metallurgy , the paste chemistry & grain size, the bonding agent used for the paste, the electrolyte & the busbars that connect all the plates together and the temperature of the battery & wires .
The main purpose of carbon pile load testers is to sell confused customers new batteries and I am yet to see an auto parts store use one correctly .
Most mowers use # 4 ( Top end ) # 6 ( bulk of brands ) or # 8 ( cheapies ) gauge wire, usually 25 to 42 strand .
The current capacity of that wire is roughly 45A, 35A or 25A respectively so shoving a 200 +A load from a carbon pile across the terminals is pointless because the wires can not carry that load and the starter will never draw those sort of amps unless there is a dead short .