Thanks Proplog2.
You got me thinking... so I went looking.
I found this :
*** it-2 p. 513 Number, Numeral ***Multiples of 12 are also sometimes significant. David established 24 divisions of the priesthood to serve by turn in the temple later built by Solomon. (1Ch 24:1-18) This assists in identifying the "twenty-four elders" who were seated round about God’s throne in white outer garments and who were wearing crowns. (Re 4:4) The footstep followers of Jesus Christ, his spiritual brothers, are promised kingship and priesthood with him in the heavens. These elders could not be only the apostles, who numbered just 12. They therefore evidently represent the entire body of the "royal priesthood," the 144,000 (as represented in the 24 priestly divisions serving at the temple) in their positions in the heavens, as crowned kings and priests.—1Pe 2:9; Re 7:4-8; 20:6.
It's still the usual Watchtower speak as they use the word "evidently" rather than definitive language.