Sect. A of BTD says "Only 144,000 go to heaven."
Scripturally, heaven is ONLY a temporary stopping place for the saints until their bodily resurrection and return with Christ when He begins His earthly Kingdom for 1,000 years.
JW's totally deny the scripture in 1 Thess. 4:14-17 where the saints go into the air to meet Jesus on the clouds. The word “rapture” means “to be caught up” which is exactly what the verse says.
1 Thes. 4:17
Then we which are alive and remain shall be caught up together with them in the clouds, to meet the Lord in the air: and so shall we ever be with the Lord.
The “BTD” references Rev. 5:9-10 and 20:4 to say that “a limited number will be Kings with Christ”.
Yet neither scripture says such. In fact Rev 20:4-6 points to the souls of those who were killed "for their WITNESS to JESUS." which could be many people (more than 144,000). These are EVERY Christian who ever lived that has been killed because of his testimony of Christ, a testimony that every JW denies to their own destruction:
That at the name of Jesus every knee should bow, of things in heaven, and things in earth, and things under the earth;  And that every tongue should confess that Jesus Christ is Lord (Jehovah), to the glory of God the Father.
Of course only those who are a witness to Jesus will be a King and Priest. (see 21. Jehovah's Witness)
In Rev. 7:1-8 we see the 144,000 on earth. However, we see in verse 9-17 a “great crowd" in heaven “before the Throne of God." Seven chapters later (Rev. 14:3) we now see these same 144,000 before the Throne of God. I believe it is the same throne as in Chapter 7 where the "great crowd" were. So in conclusion, the 144,000 join the "great crowd" in heaven later (the great crowd remains in heaven with Jesus until Chapter 19:11-21 when the saints return to earth WITH Jesus and His angels Matt. 25:31). This begins the 1,000 year reign of Christ and His saints on earth (Rev. 20:4).
Afterwards comes the judgment of the dead (20:11-15) Following this judgment, heaven and earth are destroyed and a NEW EARTH and a NEW HEAVEN are made (21:1) and God the Father and Son comes to earth and dwells with man (21:2-3, 22, 23 chapter 22:3)
If you will read these scriptures in context for yourself it will help you to understand.
2 Cor. 5:1 "We know that if our earthly house, this tent (our body) is dissolved, we have a building from God a house not made with hands, eternal in the heavens”.