this is a little confusing. in your post you say the car is not “turning over” are you sure that when you turn the key that the motor itself is not spinning “the pulleys on the motor”. because your audio file does sound like what the other poster said free wheeling with no compression. if the engine is not spinning i would check to make sure the starter yo make sure it is engaging. If the motor is spinning. i would check for compression in all cylanders. this might sound dumb. but you did say the plugs were pulled and cleaned. did whover did this remember to put them all back in?