So, I went in, rotated crank to the alignment mark for TDC - valves appeared shut, and the rockers moved a freely on intake and exhause side of valve port.
I do not have the adapter for my compression tester to fit the small plug threads but I figured since piston was at top, mark lined up, and the rockers had some play that I was TDC on compression stroke.
Am I thinking this through correctly? I have never done valve adj. before and when I was done, I started her up and still hear noise when getting the RPM's up there and it sure sounds like the valves or something in the top end.
I also don't want to rule out that possibly the previous owners could have adjusted the valves on the wrong stroke and gave therefore masking the fact that it may not have actually be on the compression stroke that the rockers had play for me.