Did you turn the engine by hand during those 2 years?
You may want to put WD40 inthe holes as you originally thought.
How complete is the engine?
Connect a mechanical
oil pressure guage to the rear port and put a drill down the distributor hole. Run the drill in reverse and see how much pressure you can build.
Prime the carb and run pressure up on it holding at 7 PSI maximum. If it leaks all over, you will need to fix the carb.
Coolant would be a good thing to put in the system and run a 24 hour pressure test.
You should be ready to go after this, if there is no other damage from sitting.
