OK then... if it's turning over it's nothing to do with switches like clutch, nuetral, stand etc... and if the coils have power it's not the kill switch or fuses. You're sure that electrical tester's working? The way I test coil output's to put a spare spark plug in the lead and make sure the body's shorted to earth (ie: the engine) while cranking and watch for a spark. If there's definitley no spark I'd be tempted to suspect the igniter or the crank position sensor... or more likely a connector for one of those two.
Matt
