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For the calluses, I suggest two things. First soften up the calluses after a shower is a great example of when they would be softened or you can soak them in a small bowl of warm water with some dish, soap or some salt, or some what type of vegetable oil or any type of oil. Then, I would use either a nail file or a small piece of sandpaper and rub your finger against the grain. And then with the grain over the calluses don’t do it to wear it, please or causes pain, but do it enough. That it will wear down part of the callus that sticks up.
So the other question I have is, where are your calluses? Are they on the tips of your fingers? Or on your cushions of the fingers. Your calluses should only be on the tips of your fingers. If they’re on the cushions, then you’ll want to revisit proper placement of the tip of fingers for fretting.
So when you do a pull off it is a quick flick on the string. It is not necessarily where you’re holding down the string and then flicking. It is more quickly flicking downward.
I agree pull offs are more challenging than hammer ons. But it gets easier.