After reading your comments JD I've had a much closer look at the article in the Watchtower 15th Jan, 2012.
They jump backwards and forwards in relation to the priests in Israel and the new arrangement when Jesus was on earth and through this method they make it difficult for the reader to understand the concepts in the way that you made very clear. To me, it can lead the reader to believe that the 144,000s' role is greater than it is.
Take this paragraph
"8
A king, of course, rules. But what does a priest do? Hebrews 5:1 explains: “Every high priest taken from among men is appointed in behalf of men over the things pertaining to God, that he may offer gifts and sacrifices for sins.” So a priest appointed by Jehovah represents sinful people before God by means of prescribed offerings, pleading with Him on their behalf. Conversely, a priest also represents Jehovah before people, instructing them in divine law.(Lev. 10:8-11; Mal. 2:7) In these ways, a divinely appointed priest works to reconcile people to God."
See how they quote the bible which mentions 'high priest' but then go on to say 'so a priest....' But also in this paragraph they have explained how the priest acts as an intermiediary for sin but do not specifically say that this is the role given to the 144,000 as part of the priesthood.
The only time they specifically detail the priestly duties of the 144,000 remnant on earth is in this paragraph
"14
Where would those in the new covenant serve? On earth, where, as a group, they would serve as a priesthood, representing Jehovah to people by ‘declaring abroad his excellencies’ and providing spiritual food. (Matt. 24:45; 1 Pet. 2:4, 5)"
Even still, the paragraph above would suggest that the other sheep, 99% of JWs, do not have the role of representing God to people. As the previous article discusses the need for spiritual sacrifices it makes me wonder how it is possible for the other sheep to make such sacrifices.