As an added bonus for those following this trans pan gasket discussion here, getting the dipstick filler tube disconnected from the pan can often be next to impossible, so here's one of my favourite DIY fixes.
Now some people do have luck and manage to eventually get the nut to loosen by using two well fitting and sturdy wrenches, using one wrench slightly offset as a counterhold and squeezing them together with all your mite. Many end up rounding and damaging the nuts and having to quit. If you get carried away or aren't careful you can end up damaging the pan at the fitting and end up needing to replace the pan. The first time I eventually loosened mine, but was starting to round the nut faces. On the next car, to avoid rounding the nuts I decided to use crowsfoot flare wrenches on breaker bars, using one as a counterhold. Cheap crowsfeet can spread open in these kinds of situations, so I made sure to get a quality set. I still couldn't budge it and was starting to risk damaging the pan. No amount of soaking with penetrating oils seemed to help this frozen fitting. A heat gun on high didn't help and I was reluctant to hit it harder with a torch.
Doing some research, what most people end up doing is disconnecting the dipstick filler tube bracket from the starter motor and dropping the trans pan with the tube still attached as an assembly. That in itself isn't always the easiest thing to do, especially when working in cramped quarters. You need a universal joint and extensions to get at the starter motor bolts. The starter bolt can also be fun trying to get off, especially if it's never been off before.
Then the light bulb went on and I remembered seeing a simple and elegant solution to disconnecting the dipstick tube from the trans pan. It's a suggestion you'll find in the old 700-900 FAQ (still on the UK Club website). You simply cut the tube in the straight section where it attaches to the pan (stay at least 1" away from the bend) and use a compression fitting to reconnect it. Some people use a hose and ring clamps, but that's not at all ideal and should be considered a temporary connection. This is metric sized tubing so what you want is a double ended 16 mm O.D. brass compression union. If you can find one then great, but for most of us these aren't going to be locally available and definitely not cheap. The elegant part of this fix is knowing that 16 mm is just a human hair fatter than 5/8" (15.875 mm). Double ended 5/8" brass compression unions can often be found in better plumbing stores, including the likes of Home Depot, for under $10.

A half-decent stubby tubing cutter will eventually slice through the soft steel tube leaving a nice finished edge, or you can use a saw and file to round the edges, just don't dent or damage the surface where the compression rings will sit. You'll need to cut out about a 1/2" to 5/8" section of tube to accomodate the fitting. The 5/8" collar nuts and compression rings will be snug over the metric sized pipe, but with a little effort can be twisted on. Any little inserts that come with the fitting aren't for use with metal pipe. Note that you need to place the fitting and loosely connect the pipes as you put the pan back in place, not after the pan is back on and all tightened up. You generally don't use Teflon tape with compression fittings, but if you put some on the threads (not the tube) then it will remain easy for the next person to get it off.