Have you checked to see if the plugs are firing in the correct 1,2,4,3 order and that #1 is firing at TDC on the compression stroke?
How is he getting the fuel from the tank to the carb?
Has he tried priming the cylinders by pulling the plugs and adding a bit fuel?
Maybe I missed it, what about compression readings?
Does he have a different carb that he could try?