Counter-intuitively I found that reversing the impact driver and actually trying to TIGHTEN the screw before trying to slacken it off often works. Otherwise drilling out is the answer. You can buy Left handed drill bits that are actually trying to unscrew the fastener as you drill it out, and often when you get to a certain depth the screw will wind itself out.
One last tip, WD40 is not a penetrating oil, plusgas and others are. We know that WD40 is sold like cure-all snake oil, but it is for
Water
Dispersal and leaves a sticky film behind that is not a lubricant and in fact is great for attracting dirt. WD40 is actually Water Dispersant formula 40 and was designed for electrical systems to get rid of damp.
I have actually reassembled brakes without the countersunk screws, when you think about it the disc also has 4 x M12 studs to stop it rotating and clamping it in place. Otherwise put copper grease on the thread and under the head of screw, countersink screws have a nasty habit of the head binding metal to metal, it is not always the thread that is the problem.
You will also notice 2 x M8 threaded holes in the disc - sometimes discs are reluctant to come off even with screws out, you can screw a couple of M8 bolts into the holes to 'jack' the disc away from mounting face. And don't use petroleum based grease ( eg copper grease ) anywhere near the rubber gaiters or seals it will cause them to swell and break, For many years now I have used this for slide pins
https://www.amazon.co.uk/TRW-PFG110-Grease/dp/B00H8ZX4F8 and have never had a caliper seize.