I've seen in print that god views them as dead.
If they were dead they could not repent and come back. The WT uses the example in the Bible back in the Apostles day of the man who was having sex with his fathers wife or something like that and had to be df but later repented and taken back. But the wt does not give up hope that the prodigal son someday will come to his senses. At least that is how I feel about it. There is not hate, only pain. Remember how King David felt when his son Absalom turned on him - no hate, only pain.