The Briggs torque values for head bolts would be fine provided the bolts are the same diameter.

Do not use starting sprays on any engine unless there is a major emergency and ruining the engine is less important than the consequences of not starting it. A poorly tuned fire pump in a bushfire situation is an example.

If you left the petrol on, a large amount of petrol will have ended up in the lubricating oil in the sump. The oil must be changed before starting the engine again, if this has happened.

The purpose of the petrol-in-the-cylinder trick is to see if the engine will run when it has fuel. The normal sequence is to verify that it has spark, compression, and fuel. If you are sure about the spark (i.e. the normal spark plug sparks, not just the one that you gapped to 0.060"), you have now tested the compression (it should start on 50 psi, though it wouldn't thrive), and then you put fuel actually in the cylinder, it should fire unless the valve or spark timing is wrong. The wrong valve timing usually results in flames coming out of the carburetor or muffler rather than simple silence, so we are down to the ignition timing. The only way the ignition timing can get to be wrong on that engine is if the flywheel key has sheared, usually due to mowing a water pipe or stump. So, that is the sequence of checks to make for the moment. If we get to where it is running in a rather gutless and snuffly fashion, it would be time to attend to the valves, which obviously have problems given the strange tappet clearance of the exhaust valve, and the poor compression pressure even when you put oil in the plug hole.