Consider the science behind what you are doing. The crankshaft (and flywheel) are able to move upward and downward a certain amount, depending on engine model. Gravity holds it in the downward extreme of its possible movement. Now, when you apply a hammer blow to the shaft in an effort to remove the flywheel, you are attempting to drive the shaft out of the flywheel. How do you expect it to be driven down and out when it is resting on whatever limits its downward movement? Ain't going to happen.. SO, the secret is to lift it up to the upper limit of its possible movement before striking it with a hammer to knock it down and out.
In other words---Tighten puller as much as possible without breaking something. Then if it doesn't pop off, LIFT or gently pry the flywheel upward enough to lift it off whatever supports it, then give the puller's center bolt a whack or two or three with a hammer. A big heavy hammer bash IS NOT required and actually may damage the shaft, or bearings. All you need is a 12 or 16oz (max) hammer and give it sharp blows, NOT heavy bashes!!!