Have you checked the spark plugs after attempting a start ?
Just wondering if you have fuel or not, on the plugs .
I'm not fond of using starting fluid on the bike, but a quick spray into the intake horns may get it going .
A real long-shot here, but I developed a hard starting issue with my '81 R65, the starter was dry on lubricant, and it was drawing too much power from the battery while in use, leaving not enough power to operate the ignition system at peak output .
I was told about a test for this, charge the battery overnight, remove the ignition leads from the spark plugs, connect a voltmeter to the battery terminals, crank the starter for about 45 seconds to get the 'top charge' off of the battery, then check the battery voltage during starter operation, it shouldn't be below 10.2 volts .
If it does have low voltage, the starter needs a good cleaning and lubrication .
My starter sounded just fine before being serviced, and really couldn't tell much difference in cranking speed after being lubed .