After soaking in penetrating oil and finding a combination of a six point thin walled socket and swivel and extensions, I have found that rusty exhaust manifold bolts tend to come off with a fight to the last turn! I have always accessed them from under the car. I found it best to try to tighten the nut at first to break it free, then back it off a bit, then tighten it back the same amount, then back it out some more, repeating the process until the nut is backed all the way out. On rusted out down pipes that look like they'll need replacement anyway, I prefer the Sawzall to all that wrenchin.
If you're planning to swap in a 4.o head, you will have trouble getting the stock manifolds to line up on the 4.o head's ports(it can be done, though), and might consider using a 4.o exhaust "header" manifold instead of the stock one, but the 4.o header will be a tough fit with the front axle, unless you modify the front axle's pinion mounting bracket or modify the header. I chose to modify the header, and used a late 80's Renix log-style header, cut off the flange, cut out the section with the EGR tube port, and welded the flange back on angled back to allow the downpipe to clear the front axle's pinion bracket with some creative tubing bending. I have yet to build the downpipe to finish the installation. I swapped in MPI injection, and haven't finished the project, life(other projects and BS) got in the way.