To add to what obnoxious said...
If you have Aerokroil in your area
http://www.kanolabs.com/google/ , pick a can up, I use this stuff literally everyday....Hose it down and let is soak awhile, like a couple hours.
In a pinch, get some ATF like Mercon II and add about 20% acetone and use it like you would a penetrating oil. It's close to the same, but be careful, acetone is extremely combustible.

Then after wiping it down, get the aluminum warm and work the Allen back and forth with less force than it takes to distort the hex...
The problem with aluminum is that it corrodes around whatever is screwed into it. If they are brass plugs (they did them with both steel and brass) then I would simply drill them out and chase the threads with a pipe tap. The plugs are worth less than the manifolds are and you will probably jack the plugs up anyway....

Good luck...Welcome to boating....

GT