I've not tried that myself but i think you wrap the sandpaper around the oil filter and force the removal tool on over it giving a lot more grip...I think
We removed the fecked filter this morning, not so difficult after all. We laid the bike down on the grass left hand side down, then we picked it up because the access to the filter is far better when it's laid down on the right

The grass was reall soft and Dick's bike has pannier frames and cylinder head guards on so we never removed the tank or anything else
Next I cut the bottom of the filter open making sure there were plenty of jagged edges to cut myself and amazed myself when I never. Then pulled the inside of the filter out leaving an empty can. Then finished off the tool I started yesterday to get the thing off.
The tool worked brilliantly, that filter was stuck hard and took a bit of effort (by Dick) to free it.
All in all no great disaster if it happens to anybody as long as you have somewhere to lay the bike down..and my tool

Thanks for posting stuff because it would have taken a lot longer to come up with a tool design and then only after trying loads of other ways.
Happy to lend it to anybody should they want