Not Starting, not flooded (maybe)

[RotaryBC]

2005 RX-8 Shinka
6 Speed
147,000 miles (not by me)

A lot of oil on the front of the engine (oil was at the last dot on dipstick)
The issues is starting – The dealer said, “I parked in the shop next time to move it, it would not start.

Update: 13 July
Engine shot
Going to frame shop

Removed from the car:
Battery
Coils
Coil Wires
Plugs (hand tighten in engine)
Air box
Eccentric Shaft Sensor

On Order:
Plugs
Wires
Coils

When I saw the car they showed me it would turn over (engine not seized), I just wonder how many other people they did that for?

When I got it home and off the trailer I tried to start it and saw the gas needle was on empty
I put some gas in it, turned the key, but did not try to start, and did see the gas needle move (did not raise till I put some gas in it)

What I plan to do:

Replace the spark plugs
connect the new battery
pour in 5 gals of racing fuel
try to start

This has changed.