Unsticking an unused engine........

At some point I will throw in the towel and pull the engine to send off for the rebuild
Take the heads off and you will find out why it's stuck.
The condensation over time will cause the metal to rust. It's what happened to my first 318. It had a good amount of water in it from just sitting, it was bad before I even got the motor. I had to go find another one because it was not economical to fix.