There seems to be nothing in the scriptures or Ellen White to refute it, for they, if anything, support it.
Isaiah says: "For behold, I create new heavens and a new earth; ... I will rejoice in Jerusalem, and joy in My people; The voice of weeping shall no longer be heard in her, Nor the voice of crying. No more shall an infant from there live but a few days, Nor an old man who has not fulfilled his days; For the child shall die one hundred years old, But the sinner being one hundred years old shall be accursed. They shall build houses and inhabit them..."
He is describing the conditions which would prevail
in the new heavens and new earth. But this theory applies the passage to a time which precedes the executive judgement and, therefore, the new heavens and the new earth.
Why is Isaiah speaking of sinners and death in the new earth? This is how I see it: the new heavens and the new earth spoken of here refer to the nation of Israel and a time of glory it would enjoy before the first advent of Christ, if they had been faithful to God.
Ellen White says the following in PK 703, 704:
"In proclaiming the truths of the everlasting gospel to every nation, kindred, tongue, and people, God's church on earth today is fulfilling the ancient prophecy, [Isaiah 27:6 quoted]. ... Today, as never before, the dissemination of Bible truth by means of a consecrated church is bringing to the sons of men the benefits foreshadowed centuries ago in the promise to Abraham and to all Israel,--to God's church on earth in every age,--'I will bless thee, . . . and thou shalt be a blessing.' Genesis 12:2.
"This promise of blessing should have met fulfillment in large measure during the centuries following the return of the Israelites from the lands of their captivity. It was God's design that the whole earth be prepared for the first advent of Christ, even as today the way is preparing for His second coming. At the end of the years of humiliating exile, God graciously gave to His people Israel, through Zechariah, the assurance: 'I am returned unto Zion, and will dwell in the midst of Jerusalem: and Jerusalem shall be called a city of truth; and the mountain of the Lord of hosts the holy mountain.' And of His people He said, 'Behold, . . . I will be their God, in truth and in righteousness.' Zechariah 8:3, 7, 8.
"These promises were conditional on obedience."