When I was deathly afraid of busting the manifold studs in the GTP (when I was putting the downpipe on) I heated the bolts with an oxy/acet torch, then put PB blaster on them for a few days, and then finally heated them again before using an impact gun to remove the nuts. Worked like a charm. Just remember to put anti-sieze on the threads when you put everything back together.
If it is very rusted I wouldn't attempt it with anything other than an impact gun at the very least.
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