I had a wheel like that. Oiled the nipples, let it sit overnight, and tried again. Some freed up and some didn't. Oiled again, sit overnight, a few more freed up. Did this for about 5 days until finally I could turn them all. I also spin the wheel hard several times after oiling on the theory that centrifugal force will help the oil penetrate. Good luck. If they don't turn, well, you cut them out and start over.
Oil is good, grease is better.
2007 Peter Mooney w/S&S couplers/Terry Butterfly
1993 Bridgestone MB-3/Avocet O2 Air 40W
1980 Columbus Frame with 1970 Campy parts
1954 Raleigh 3-speed/Brooks B72