That does sound like a carb issue and as you have had the carb boots off you may have air leaks into the engine which of course if you can't get the beastie to run will be hard to track.I'd have the carbs off and go through them paying special attention to the float heights as this is critical too all rev aspects of the correct running as per,
http://globalcxglvtwins.hostingdelivered.com/viewtopic.php?f=19&t=110and of course the correct cleaning of the carbs is covered in it's own section and,
http://globalcxglvtwins.hostingdelivered.com/viewtopic.php?f=19&t=32For starting for now take the air filter out and spray some WD40 type aerosol or Carb/Brake cleaner into the Carbs from the air box and see if you can get the engine to suck enough through to start getting warm and you may at least be bale to hold it running on the throttle which should help.
Also make sure the O-rings between the Carb boots and the engine are good.