I hate when that happens. You're right, people way over tighten them.
Last time this happened to me, I had to get all the filter body out then make up an adapter that would turn the filter base out using the holes in the base.
Take a round piece of flat metal and weld some pins to it that will match up with the holes in the filter base. Weld an old socket to it so you can get an extension on it and twist away. Now that the tin is gone, try and prep it with penetrating oil so the gasket might soften up a bit.
If you can't fab the tool yourself, it'll pay to have someone make it up for you. You really only have one more chance to get it off there without things getting expensive
I had a stuck filter on my Daytona and used a rubber glove between the filter and wrench. It worked pretty well and got it off without having to hack it up.
Good luck