I am the one who has done just about every thing to destroy my tailgate.

If you pull on the handle and there is no resistance, try pushing on the door and then slowly pulling on the handle at the same time.

If you still can't get the handle to work, then you will probably need a new lock mechanism. The dealer will crawl into the back, open the spare tire hatch, use a #40 Torx to remove the screws for the striker plate and open the hatch. If you do that, you can no longer close the hatch until you figure a way to unlock it and get your striker plate out of it.

There is a metal rod that runs down the side of the plastic housing of the lock. If that rod bends the plastic, which it can easily do when stressed (like jamming a 1/2 inch thick rope under the tailgate when closing it), then the plastic cannot be repaired. Period.

Klaus
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(V♂LV♂s 1995 854T, 1998 V70R)

Can't remember exactly when or where, but this was dealt with before here...something to do with the distance between the striker plate and the actual latch. Do a search here...believe someone posted on how to open the tailgate when it gets stuck like yours too.
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1998 S70 T5 Emarald Green Metallic, 2004 V70 2.5T Ruby Red, Previous Owner of Black '94 850 Turbo Wagon. My cars have been running so well lately they've got me worried.