If the plugs are wet with gas after cranking, then perhaps it is not getting
enough air.

If the car has a turbo then condensation-oil may be blocking the intercooler. Try starting it with the hose from the intercooler disconnected. You may have to block the hosefor a second or two, while someone else turns the key,to enrich the mixture enough to start up. It will only run at an idle with the hose disconnected but if it does start then you know what the problem is. This was the clue to getting my son's 88 760 turbo running. We removed the intercooler, warmed it up (he is lucky to have heat in his garage), flushed it with rubbing alcohol and re-installed. The car started up fine after that.

Good luck Hugh