1st check to see that you have spark. Take plug and set it against the head and pull see if it sparks.
H=13/4 +/- 1/4 turn
L=11/2 +/- 1/4 turn
Turn the (H) screw all the way in until it just stops - DO NOT OVER TIGHTEN. Then back the screw out one and three quarters out using the slot as a guide.
Do the same with the (L) screw.
Make sure if you have tried starting it and pulled the crap out of it that it is not flooded. To check if its flooded take the spark plug out and look to see if it is wet, next tip the buggy over (do not allow anything to fall into the hole, clean the area before removing the spark plug) and gently pull the motor over, this will allow the bottom end and extra fuel in the top to exit the head. Sounds like you saw a spark right? If all else fails you can take the side off the motor and check that the coil is a business card away from the flywheel's magnets you could also clean or lightly sand the magnet areas, but hey there magnets your not going to make them stronger. Not all but most along with your motor are a fixed timing system, you cannot move the coil side to side to change the timing but if the coil gets too far away your spark could be decreased in theory.
What is your fuel to oil mixed at? 25-30:1
Is the primer bulb filled with fuel?
Is your idle screw just hitting the throttle shaft to allow enough idle?
Not a stupid question:blush: - Are you sure what direction the choke engages?
The K&N filters are kick but on road filters for these little motors but with off road they do allow too much micro dust particles to pass. I would switch back to stock and a Red Neck prefilter or Outerwear's.
With the Samba you have great performance but with the needles off any pipe can make it more difficult to get set up (Started) at first but once you find the spot its awesome. The needle settings are not like nitro and should only be moved a 1/16th at a time.
If all else fails ask again...