I think Vanderhoven has stated what the "correct" Christian viewpoint is of being "born again" versus water baptism. The baptism is just an outward expression of commitment to a new life in Christ.
The subject of heaven is quite difficult for many to grasp...me among them. I believe that the explanation I have come to accept is that heaven is not necessarily a specific place in depths of the universe, but rather a way for those who die and give up their earthly bodies to use their "new bodies" that are capable of straddling the physical and spirit worlds. Even Satan and the demons had free access in roaming heaven and earth until they were cast down to earth. This has precedent in the Bible based on the angels materializing and Jesus taking human form after the resurrection. There would be no point in having a "new earth" if there was no one to be able to enjoy it.
I realize that to those that no longer have a belief in the Bible or God, this is just more superstitious bunk. I don't post this to change minds, but rather clarify a couple of points that Quendi brought up. As an escapee from the WTS, I can understand the many points of view that are held by the posters here. It is one of the things that keeps me thinking and constantly examing what makes sense and what doesn't, and I thank everyone for that.