You emphasized that all beings in heaven are spirit beings, not implying they are of the same divinity or status as God.
Bees are bees! In a hive there is a queen bee and worker bees. The queen has a status, and all the worker bees have a status relative to the queen and each other, but regardless of status they are all bees.
God has his status like the queen bee does, and like the worker bees, all of God's heavenly sons have their status relative to God and to each other, but regardless of status they are all spirit beings.
[24 God is a Spirit,]
[48 ...like the heavenly one, so too are those who are heavenly.]
[ 14 Are they not all spirits...]
Hebrews 1:3-4, for example, explains that Jesus is the “exact representation of God’s being,”
exact - precise - marked by exactness and accuracy of expression or detail
representation - the action of speaking or acting on behalf of someone
[ 49 For I have not spoken of my own initiative, but the Father who sent me has himself given me a commandment about what to say and what to speak.]
He has the power to redeem humanity and the authority to judge.
Jehovah gave him that power and authority.
[ 26 For just as the Father has life in himself, so he has granted also to the Son to have life in himself. 27 And he has given him authority to do judging, because he is the Son of man. 28 Do not be amazed at this, for the hour is coming in which all those in the memorial tombs will hear his voice. 30 I cannot do a single thing of my own initiative. Just as I hear, I judge, and my judgment is righteous because I seek, not my own will, but the will of him who sent me.]
[18 Jesus approached and spoke to them, saying: “All authority has been given me in heaven and on the earth.]
[ 27 For God “subjected all things under his feet.” But when he says that ‘all things have been subjected,’ it is evident that this does not include the One who subjected all things to him.]
[3 But I want you to know that the head of every man is the Christ; in turn, the head of a woman is the man; in turn, the head of the Christ is God.]
You stated that after His 40-day period on earth post-resurrection, Jesus returned to heaven “as a spirit.” However, the biblical witness in passages like Acts 1:9-11 and Luke 24:39-43 highlights that Jesus ascended in His glorified, physical body, which is now eternal and imperishable.
LOL! In those passages, YES, they describe a physical body. I never claimed other. Just as Lazaras was resurrected with his same body he died with; Jesus was resurrected with his same body that was on the stake.
As far as returning to heaven as a spirit on the 40th day, they saw him in his physical human body until the clouds blocked their view. From that point on he would have become a spirit being again. When he returns it says it will be in the same manner as they saw him leaving, meaning appearing from out of the clouds in a physical body again. His body at that point will a different one/a new one just as those that will be resurrected will have different/new ones.
The two angels that were with Lot are spirit beings from heaven, yet when on earth they appeared to Lot in physical bodies, do you think those two angels are back in heaven now with those same physical bodies or were the bodies discarded with, and they returned to being spirit beings...
Luke 24:39-43;Acts 1:9-11;Mark 13:24-26;Genesis 19:1-3