Often when headsets refuse to tighten to zero play, the problem isn't an adjustment issue, it's an installation error. There may be play between the crown race (or centering cone) and the fork, or between the bearings and head tube, or simply a top centering cone that's worn, damaged or pocketed and not securing the top race properly.

Step one is to remove all the spacers and check that the lowest one is pressing the entering cone, and not resting on the top cover. If that checks out drop the fork, check crown race, and bearing/frame fits.

Getting zero play into something that's not secure is a lose/lose proposition, so checking that each part is tight and secure before installing the fork is where the process starts.