1) As mentioned, check gauge of starter cables. That could be a problem.
2) There should be a ground cable from the block to the chassis. Make sure this is good and big enough. You might want to connect a cable between one of the starter bolts and chassis. If you're using engine plates that directly bolt to the frame and engine you can skip this step!
3) If the timing is to far advanced the engine will be hard to turn. Try cutting back the timing a little with the distrubutor and see if it turns easier -- you can do this while it's cranking. It won't hurt to break the engine in with the timing retarded a bit.
4) It's more likely that the bearings are tight than the rings. Did you check bearing clearances w/plastigage? I didn't once, and it turned out that the bearings were tight.
5) Did you "prime" the carb? Pour about 1/4 cup of gas down the carb then start. Make sure the air filter is on and don't stand over it. An open carb and a back-fire could torch the hood insulation, that's why I say put the air filter back on after doing this. Any time I've started a car it's had a little gas trickeld down the carb first, even if it was just run out of gas. Works every time! If it fires but doesn't start, do it again. Might take 2-3 times pouring a little gas down the carb to get it started. I'd do that rather than use starting fluid.
I hard a hard time gettng a flat head six to start a long time ago. Luckily it was a stick and I lived on a farm at the time. Dragging it down the road for 200-300 feet in second gear with the tractor did the trick! Make sure you have a 30' or longer tow strap/chain, don't want to hit the tractor when it starts!
