I would unbolt the intake and exhaust manifolds. It looks like a combination of fuel residue and rust. You could have a machine shop dunk the whole thing in their hot tank, which should remove the glop and possibly free up the heat riser as well. Another possibility for removing the glop would be sandblasting. That would give you a nice surface to paint.
But the heat riser can be freed up by continuing with your heat, tap, PB Blaster method. It'll eventually free up.


Kevin
1951 Chevy 3100 work truck
Follow this saga in Project Journal
Photos
1929 Ford pickup restored from the ground up. | 1929 Ford Special Coupe (First car)
Busting rust since the mid-60's
If you're smart enough to take it apart, you darn well better be smart enough to put it back together.