This may sound crazy, but how long have you tried cranking the engine for?
You seem to have done all the normal checks - fuel, spark etc, but you could try cranking it for longer?
There's a little known but very common scenario where cars that have been left standing for a long time or have been started briefly and then stopped just don't want to start again and spin over so fast that it seems like there's no compression or that the spark plugs have been removed.
The reason is that the compression rings need to have a film of oil on the bores to seal properly as they sweep down the bores.
This can be caused by a brief cold start and stop, where the injected fuel sits on top of the cold piston and doesn't evaporate, so it leaks past the rings and washes the oil film off the bores, or, purely by leaving the engine long enough to allow the oil to drain naturally down.
The cure is to to keep cranking the starter with the throttle wide open, and eventually the action of the crankshaft spinning throws enough oil on to the bores to allow the compression to return and the engine to fire, normally on one, then two then all four.
Once all four have chimed in, warm it up and it's fine again.
I've known this happen so often on so many makes of car.
Probably not, but the speed of cranking will give you a clue .....
100 mA parasitic draw is still a bit high, below 50 mA is the accepted norm.