Wheel locks. I have used an air hammer to get the lugs off, when I don't have a key. I have much experience with that tool. Just be careful to not screw up your wheels.
Gas tank. The gas tank is easy to remove. Make sure you have less than a quarter tank. Then diconnect the fuel lines, and the electrical connection first. Then unbolt the neck from the tank. After that, just unbolt the two gas tank straps, and let her drop. (A second guy and a floor jack or two, are priceless.)
And I also have almost a full tank of gas while the car isn't running. I'm relocating my battery and have to drop the tank just a little to get clearance to drill holes for my battery box.
if all else fails, pound a socket over the lug and remove. or use a metal chisel and cut it off. More than likely you will need to change the stud with the lock on it if you chisel it off. (unless you are a surgeon or something.)