Nissan 9,8 four stroke not starting

Motor had been sitting for about 2 years. I got it startedand it ran great for about 4 hours. The next morning we went out and I couldnot get it to run. I checked the basics, fuel, and spark and it had both. Itour the carb apart and cleaned it but it seemed to be good. Still nothing.
I changed spark plugs
I took it to a retired Mercury outboard Guy and he told me that the problem was the control module,(Computer Board) I ordered it and it did not fix the problem so he put a newcoil on and that did not do any good. At this time he said that he was baffled!I asked if he checked compression and he told me no but he did not believe thatto be the problem based on how it felt when he pulled the rope. He said it feltlike it had good compression.

Question – could the valves be out of time? The motor is a2008 and has about 200 hrs on it.
Please help because I am stumped.

Year is unimportant for servicing a Tohatsu/Nissan outboard. Model/serial is everything. I assume your model is NSF9.8A3. I own one, and have serviced dozens.
I've never seen one with a hopped timing belt, but you can check the timing marks after pulling the recoil starter and timing cover.
What method did you use to clean the carb? Are you using fresh gas? What is the oil level? What diagnostics were done to determine you had a bad CD? Those rarely fail.
Does it fire at all? What did the plugs look like? If dry, you are not getting fuel. Just because you have fuel delivery to the carb does not mean that a bit of varnish hasn't stopped up the passages.