At a complete loss (first layer issue)

EGropp

Here is where I am .
I have a reference block of 39.85, heat the bed to 60 and the hot end to 225. I zero the printer and raise the hot end to 39.85 with g1 z39.85. I send m114 and the z height is 39.85. I check the bed level by testing several points on the bed (to include the print path of the part I intend to print), the block just barely slides under the hot end. To me this says the bed is level and the offset is correct.
With all of this, I start a print, nothing I different, the print is at 60 and 225.
The front left corner is too close and the middle and back right is far enough away that the print does not stick. To me this indicates the bed is not level, but everything checks out.. ???

Any ideas on where I can check next for where the issue could be??

Repetier

Depends a bit on firmware. Can not say for others but repetier-firmware has bump correction for low Z. If you measure at 39.85mm the correction would be reduced to 0 normally. So try without bump/distortion correction. In repetier- firmware you could delete it with G33 R0. To rotation correction should be active as with your test so should not be the reason. If distance was ok on all sports using M114 I'd expect it in the print as well.