Re: removing lower unit
Assuming you have removed the 4 necessary locknuts, including the one hidden beneath the trim tab? The only other thing that could be attached is the rubber speedometer tube. It would be unusual for it to be that tight, but possible. The speedometer tubing exits out the front of the gearcase upwards and the out the front of the lower driveshaft housing bracket. If it is there, you should see a union joint where it can be disconnected.
Is this a saltwater motor? Not uncommon for the drive shaft and/or shift shaft splines to corrode and sieze up and making removal difficult or in some cases near impossible. Be exta careful when trying to pursuade it to come loose, as the antiventillation plates are known to crack/fracture if they are hit or pryed upon.
Good luck