Before anything else, I would leave it soaked in penetrating oil overnight and then try again - sometimes a nip in the "wrong" direction before trying to undo it helps release it. I haven't had anything stuck that I couldn't get going "conventionally" for a long time but I do remember using an impact driver a few decades ago - it was a very useful tool but make sure you have the dropout properly supported on the other side. Otherwise, if the head is mangled, I would try either filing flats or cutting a slot, followed by cutting/grinding the head down and then drilling it out and retapping the dropout if required.