What to do when a referee asks for changes I am not willing to make?
In your question, there is no mention of an editor for the journal to which you have submitted your work. If you disagree with one or more of the reviewers, there is nothing remarkable about that; it is common, a review is an educated opinion about your work, supposedly based on facts. Normally you would provide an account for how you have met the comments (as you seem to have done) and in the cases where you disagree, you provide an account based on facts and reasoning why you think your way is better than that of the reviewer. It should then be up to the editor, not the reviewer, to decide whether your revisions make the manuscript acceptable or not. In some cases the editor will request a second round of reviews, this is normal, particularly if the revisions have been so substantial that the manuscript is quite different from the original.

This is what I see as a relatively typical way for a review process to take place.