No point in wondering about a rusted solid clutch or the plates being stuck together... this one doesn't clutch: stuck or rusty or seized would mean no declutching...
Was the bike OK when parked, or was it parked because it wouldn't go? (this is the primary question with old "garage queens" that have sat for a long time)
You say the clutch wouldn't declutch when you got it, then you took the clutch aprt, and now it won't declutch... definitely a strong clue that you put it together wrong.
However, usually this results in a stuck clutch, not an unstickable one. If the clutch turns freely with the cover off, then it's definitely assembled wrong since the declutching pressure comes from the cover.
If so, disassemble it and check that all plates are in the correct order, the pressure plate is working freely, springs are good... it is a pretty sinple mechanism and you should be able to see what's wrong.