Hi Andre,
In my experiences of tuning the R65 once the valve clearance has been set right it should start easily. Since you're having trouble starting after setting the clearances for the first time it may pay to revisit it if you didn't turn the engine 180 deg before setting the other side. I've usually used the back wheel for TDC personally and yes it's impossible to do without taking the plugs out. When setting the clearance with a feeler gauge, the correct feel is apparently like putting/pulling the feeler gauge into the middle of a phone book (if you can remember what they are, seem to be getting rarer these days

), so a slight drag is what you're after.
Next I would ground the spark plugs on the cylinders (tape them down so the plug outers are earthed against the fins) and check for symmetrical and regular sparking.
Bob gave a time saving link to set up the mikuni's, they should have an initial setting, if the bike won't start with those settings, check fuel supply.
If all this has been done already, hire (from a good garage) or buy a compression tester, ground the plugs and use the tester with the throttle fully open. Both sides obviously should be approx the same and at least 100psi.
Lastly have you checked that the air filter is not blocked? Also that the sparkly blue carb manifold rubbers are clamped air tight and no rips or leaks in that bling.
All the above are the basic essentials.