OK....
So Im finally getting there with my 89 XR3i MFI (k jetronic), its now starting (sort of) and running great! However there is this small problem of the car not quite starting first time every time. It usually only starts after about 3 turns of the key but will start straight away no problem when is has been run for a while.
It only had to be run for about 5-10 min then it will start easy for up to half an hour.

When "cold" starting it will turn over then start first time then die a few seconds later and this will happen about 2 to 3 times before finally running. When it is running it runs like a dream, idling correctly etc.
So far I have:
Changed fuel metering unit
Had fuel mixture and idle set
Changed fuel tank and ran 2 tanks of fuel with a cleaner
Changed starter motor
Cleaned all intake and breather pipes
Cleaned and refurbed throttle body
Done full service
Changed dizzy cap and rotary arm
Changed ht leads
New fuel pump

I have also checked for any vaccum leaks (because that was causing my main issues before and it was the sevo pipe) using the carb cleaner technique and the only place that brings up any results is the fuel mixture screw hole which is alllways open anyway.
I have been pointed towards the warm up regulator for obvious reasons and the fuel accumulator which I have been told sets and maintains fuel pressure.
Would anyone be able to give me definite answer to this problem, or as near to definite as can be before I go shelling out for a new accumulator or warm up reg?!