Take a piece of paper and sandwich it between the filter housing and the cap wrench tool.So here's my question: What's the best way to break it loose safely? Impact? Longer breaker bar? Penetrating oil? Heat it up with a torch? Some combination of those? I was thinking of trying my DeWalt impact driver with a square drive adapter. But I don't know what that'll do; there's a lot of slop from socket to cap wrench and cap wrench to housing.
Get the right socket; I use a 1/2 drive 24mm. You may need a paper sandwich again, but you shouldn't need it.
Get out your long breaker bar, square up everything and break that filter housing loose. Thicker paper; perhaps tap the cap tool on...
I have heard of using an impact, but not done it personally. I would try short bursts.
Good luck.