After removing everything but the rear end and final drives( only component that actually had just oil in it ), draining the water /muck out of differential the dang tractor would still not roll free. Turning the drive shaft would move it forward and backward but could not push it and make it roll at all. Jacked up off the ground ,wheels spin in opposite direction fine. Finally got thing hooked up to my lawn mower and drug it across the concrete leaving skid marks on floor ....patience was about gone and really dreading tear down of differential. Grabbed the rear tires and rocked it back and forth with a little more gusto....heard a tiny pop and it started rolling like it should have !!!! Eureka !!
Conclusion ...water in tranny had run down the drive shaft tube and seeped into the differential. Rusted input shaft bearing on tranny and rusted input shaft bearing on Diff. I``m not sure how to keep the water intrusion on the shifter from happening other than the heavy grease and secured boot.....and don`t let it set out in the rain !! I`ll cut a couple of slots in the driveshaft tube on the bottom side to keep the water from getting to the differential.
Now we can start to plan putting it back together...finally.