Basically it sounds like you don't know if fuel or spark is your problem.
My suggestion is as follows.
Crank the engine for 10 secs or so then stop, turn the ignition off, then back on again, if there is fuel and spark there will be a "pop" from the exhaust as the mixture ignited, while the ignition is still on flick the kill switch, you should get at least one more "pop".
If no pop, then you can try one of two things.
Option 1
Spray some starting fluid into the airbox (lift the topcover and aircleaner out and spray down the intake trunks of both carbs for preference. Crank the engine again - of you get a pop, you problem is more likely fuel than electrics, if no "pop", leave the ignition on and flick the kill switch - if you get a "pop" ICU is OK, but suspect hall unit.
No "pop", well at least you had added to the list of things you know it isn't.
Option two, pull a plug and lay the plug, connected to the cap, along the fins of the head and use a lump of timber to hold it in firm contact metal to metal. Crank the engine - do you see sparks? If no spark, leave ignition on and flick kill switch. If you get spark then, ICU OK but suspect Hall unit.
Let's assume you have a nice strong spark.
Have a look at what is in the bowls of the carbs - is it petrol or water?
Tap working? Filter blocked?
If you do not have any spark, you need to have the coil tested which any auto electrican can do (after first checking all power connectors to the coil of course). If the coil is gettign power and the coil is good and you get no spark under any circumstances - ICU has failed. If you get a spark when you turn the ignition on, or flick the kill switch with ignition on, you have a failed Hall unit.
Probably.....
Check the kill switch too, more than one has failed and resulted ina lot of needless expense.