sure sounds like to me the crankcase is full of gas and flooded, when you pull the sparkplug out and its soak and wet without putting fuel in the cylinder, its flooded. They will not start with a flooded crankcase. Alot of times the crankcase can also flood the pipe, same thing it wont start with a flooded pipe either. I would simply remove the pipe, and then use compressed air into the engine to remove excess fuel. You can also remove sparkplug, remove pipe and pull it over about 200 times and youll see the fuel coming out, get it cleaned out and I will guess itll start right up.
EDIT: I see you pulled the engine and drained the crankcase this morning, is the pipe full of fuel? (when i say flooded case and flooded pipe its not a gallon that will come out but if you have a paintcap full it will be enough to make it rich enough it will not fire the plug)
You might have a leaky needle and seat allowing excess fuel into engine. I highly doubt the cdi is the problem, If I am reading these post right, the sled ran the night before with no problems and then would not start the next day, was it placed up on a jackstand or anything overnight?
I have a spare coil, cdi box if you want to test if you think its electrical. Most of the time, if it shows good bright blue spark when you pull it over its not gonna be electrical that keeps it from starting up.