It’s not completely clear from the image as to whether the puller has any of its external hexagon left! However, if so, a proper impact gun should rattle that off.
If you can do that, attack the bore again with penetrating oil.
Leave for as long as possible before heating, but there’s the rub. You either heat up gently the whole flywheel with the kind of butane torch most of us have access to, or, preferably, some very localised intense heat right in toward the taper area with something such as oxy-acetylene. Allow to cool, apply more penetrating oil then try another extractor.
BTW. For the record, WD-40 is the trademark name of a ‘penetrating oil and water-displacing spray’.
Penetrating oil is……penetrating oil. It is a far better, single purpose product than a dual purpose remedy, IMHO.
