Well I also beg to differ! When a nut is solidly rusted onto a bolt no amount of penetrating fluid will get into the threads and even if it does, it can't magically dissolve iron or aluminum oxide. It takes a physical effort to break that bond and once the bond is broken and the nut is moving, some penetrating oil can sometimes help it on its way along the bolt. However I've also had nuts and bolts that actually tighten up as the nut reaches the exposed part of the bolt, which was rusting freely and the thread "eats" yet more oxide, jamming up the threads to the extent that you end up shearing the bolt. That was why I always went and bought a replacement part before attempting to remove the old one. Typically, if I did manage to get the nut off the bolt intact, I would find the part of the bolt occupied by the nut bone dry with no sign of oil penetration.
So penetrating oil was not often in my Land Rover tool kit but this was my preferred tool: