Well, you will get better leverage and more to grip if you use channel locks on the flywheel. Vicegrips on the starter shaft or crank directly could damage them.
I'm guessing your bearings are seized. Front and/or rear are seized within themselves and the race to the crankshaft. I'm guessing heat could really help you a lot. Even without tapping it. Throw the flywheel back on, take the carb off, heat the thing up to 350F, then while hot (using an oven mitt or some such), try rocking the flywheel back and forth with channel locks.