if I was in the same boat I'd take a rear sight tool and force the sight off. You might scuff up the dovetail but it shouldn't impact functionality and it'll be hidden when you put a new sight on. that assumes you're wanting to replace the sight. If you don't have a site tool a local GS could do it for you, shouldn't charge too much.
Then you can try soaking to see if helps but they provide red loctite with big dots and while you're only supposed to put it on the notch folks do tend to put it everywhere and those screws are too tiny to work against that kind of bond. But it's because it's red loctite to break the bond you need to heat it to the point where you'll destroy the tritium capsule. If you don't want to keep the sight then no problem, just drive it off and call it a day.
Once I got it off l I'd put it on a mill and use a center drill to remove the screws and then tap it again, trying to do it by hand could lead to drifting. A gunsmith or machinist should be able to help there as well.