I got two severely rusted mufflers out of engines recently, using a new to me method another small engine mechanic told me about..
Run the engine till its good and HOT,at least ten minutes,preferably under a load,mow with it or drive the tractor,etc..then get some Liquid Wrench or similar penetrant,and spray it good at the threads..then LEAVE it running if possible,and use a pipe wrench,vise grips,channel lock pliers,etc,to apply firm steady torque to the pipe,and try not to squash it if possible..apply more penetrant if needed..might need to do this several times..you'll feel the pipe start turning when you douse it with the penetrant,it shrinks it a bit!..
Ifound after about 30 seconds,the pipe began to unscrew from the heat and vibration,and then came out easily,I was surprised..usually I ended up breaking the pipe off in the exhaust port and had to resort to using a cold chisel to carefully peel the pipe inward and cave it in so it could be removed,then clean the threads with a 1/2" or 3/4" NPT tap..
Those tranny's are a bit fragile,I'd avoid popping the clutch--the belt should get the worst of the beating though..that may have had a band brake on the tranny input or output shaft,or on the axle or sprocket..you can fab up some "scrub" brakes easily like a go-cart uses that rub on the tires,I made that setup for the Rugg,had to have 2 scrubs,one on each rear wheel--one was not enough,and it would slide sideways ,it needed two!..