Okay, as Phil says, if you are not at TDC on the compression stroke, then it is possible there might be a little pressure on the intake valve, if the cam is trying to start opening it.
In fact, it looks to me that the top photo you just posted shows that the intake valve is open.
And that would be why it won't turn.
So, you need to get that engine rotated to where the pushrods are both fully down, and then adjust them. That is at the point of TDC at the top of the compression stroke.
So,turn the engine to the proper TDC location, and then adjust the pushrods.
If you don't know how to find TDC like we're talking about, then just ask how.