could be diaphram.. but if you installed a rebuild kit in the carb that would have been replaced.. and if you tried another carb that worked on another engine that would have fixed that... doesn't make any sense to happen on 2 carbs... unless you're not getting pulse, blow air through all lines(even if you replaced them)... i was fighting a similar issue when i got my 650sx back together.. ended up being tore diaphram, replaced that and it fired right off, until the used one i installed to replace it cracked after about 10mins of running.. waiting for new one to show up now...
i would personally blow air through everything, go through the carb again, blow everything out while doing so(just watch out so you don't blow any needed parts across your shop), and then double check your adjustment screws, i believe factory is 5/8 out from closed on high(top screw) and 1 out on low(bottom screw)... it SHOULD fire with these settings and the block off plate, though it will require adjusting once it's running... i have read some say you might need to rejet after block off, but it should still fire, though it may not run the best...