Hello. Im Bobby
If you have the kill wire unplugged and the air gap is correct and you still dont have spark then it can only be 1 of 2 things.
Your new coil is no good.
or
The magnet on the flywheel is bad, I have only seen this happen a few times but it can happen.
Technician
16 years experience in small engines, Bobcat loaders, Hyd , and electrical repair.