Thanks for the latest info.....guys!!! SUCCESS!!!!!!!!!! I had to call one of my parts sources (Cycle-Re-Cycle in Indianapolis) about returning the Dyna ignition that I'd just received. They sent me a Dyna for for an earlier year CB 350/400 (1975-76). By 1977 (my bike), Honda had added a larger diameter advancer (like they had on their 550's and 750's). So....at the very least I was going to need the larger diameter advancer...which they are sending. Anyway, I spoke with their lead mechanic about that but also explained to him what was going on with my cycle....ALMOST starting. When I told him that I had coughing, sputtering, backfiring, etc, etc....he immediately suggested reversing the wiring on the Accel coils that I just installed or reversing the rotor plate on the stock ignition 180 degrees. As I'd already removed the old ignition (to check for advancer size on the Dyna)...I just flipped it 180...rather then taking the gas tank off, disconnecting the fuel line for the umpteenth time and flipping the wiring. Hit the starter button and VRRRRRRRRRRRRRRRRRROOM...instantly. Bike sounded pretty good for not having dialed in the carb rebuild yet. Adjusted the throttle screw (it was idling too high). Sounded damn good and STRONG!!!!!! I was so obsessed with making sure that I'd gotten the spark plug order right...4 and 1 to one coil, 3 and 2 to the other that I'd accidentally switched the actual coil wiring. Had it right too early on. Then flipped it for some reason. Probably frustration and fatigue.
Anyway....many thanks to all of your suggestions- phil71, Jasondo, camelman, MoMo, bankerdanny.
Larry.....that heat gun on the carb manifolds..worked like a dream!!! Carbs seated without massive wrestling. Got them close, took a rubber mallet...tap, tap, tap (lightly) on one side then the other....seated like never before!!!
Thanks too.. Rob, lead mechanic at Cycle-Re-Cycle. He mentioned to me that Accel says (in their instruction sheet which is vague at best) to gap the spark plugs at .35 inches. Stock coils would be gapped at .24-.28 inches. He said try gapping at .30. Accel uses the same coils on different bikes and .35 or even higher gapping is used on higher CC Bikes....35 or higher not necessary for the 400.
Anyway.......phew....on to the next set of problems. Can't emphasize enough how much I appreciate your advice!!!