"someething mounted on the dash looks like sometype of cooling device with a little plastic board with wires and transistors in it" likely = "voltage regulator" and NOT the reason for no spark, it just controls charging of the battery AFTER startup.
That ignition system is self-powered and will spark with NO external equipment connected to the engine.
Disconnect the "kill" wire and check for spark.
Below is a link to the Kohler factory service manual (in .pdf format).
It will walk you through troubleshooting the ignition system.
Once you get spark with the engine electrical disconnected from the tractor, you can then verify if anything on the tractor (key switch or POSSIBLE safety switches) is causing the "no start" situation.
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