"What the?" is an entirely appropriate response to what is presented in the January 1, 2007, Watchtower, study article, "The First Resurrection" ―Now Under Way! Regarding your concern, the article makes this statement, on pages 27-28:

   10 Can we say more precisely when the first resurrection begins? An interesting clue is found at Revelation 7:9-15, where the apostle John describes his vision of "a great crowd, which no man was able to number." The identity of that great crowd is revealed to John by one of the 24 elders, and these elders represent the 144,000 joint heirs with Christ in their heavenly glory. (Luke 22:28-30; Revelation 4:4) John himself had a heavenly hope; but since he was still a man on earth when the elder spoke to him, in the vision John must represent anointed ones on earth who have not yet received their heavenly reward.
   11 What, then, can we deduce from the fact that one of the 24 elders identifies the great crowd to John? It seems that resurrected ones of the 24 elders group may be involved in the communicating of divine truths today. Why is that important? Because the correct identity of the great crowd was revealed to God's anointed servants on earth in 1935. If one of the 24 elders was used to convey that important truth, he would have had to be resurrected to heaven by 1935 at the latest. That would indicate that the first resurrection began sometime between 1914 and 1935. Can we be more precise?
   12 At this point, it may be helpful to consider what might be viewed as a Bible parallel. Jesus Christ was anointed as the future King of God's Kingdom in the fall of 29 C.E. Three and a half years later, in the spring of 33 C.E., he was resurrected as a mighty spirit person. Could it, then, be reasoned that since Jesus was enthroned in the fall of 1914, the resurrection of his faithful anointed followers began three and a half years later, in the spring of 1918? That is an interesting possibility. Although this cannot be directly confirmed in the Bible, it is not out of harmony with other scriptures that indicate that the first resurrection got under way soon after Christ's presence began. (Bold mine)

The speculation that "resurrected ones of the 24 elders group may be involved in the communicating of divine truths today" rests, first of all, on the assumption that the 24 elders of Revelation "represent the 144,000 joint heirs with Christ in their heavenly glory." What leads them to that conclusion? In the revelation to John the 24 elders are shown as being seated upon twenty-four thrones, which are round about Jehovah's throne, and they are "dressed in white outer garments, and upon their heads golden crowns." (Rev. 4:4) And this is how these 24 elders are identified, according to the book Revelation Its Grand Climax At Hand!:

Who are these elders? They are none other than anointed ones of the Christian congregation, resurrected and occupying the heavenly position Jehovah promised them. How do we know that?
  
First of all, they are wearing crowns. The Bible speaks of anointed Christians as gaining ‘an incorruptible crown’ and attaining to an endless life—immortality. (1 Corinthians 9:25; 15:53, 54) But since these 24 elders are sitting on thrones, the golden crowns in this context represent royal authority. (Compare Revelation 6:2; 14:14.) This supports the conclusion that the 24 elders portray Jesus’ anointed footstep followers in their heavenly position, for Jesus made a covenant with them to sit on thrones in his Kingdom. (Luke 22:28-30) Only Jesus and these 24 elders—not even the angels—are described as ruling in heaven in Jehovah’s presence. ―re chap. 14 p. 77 pars. 8-9 The Magnificence of Jehovah’s Celestial Throne
 

But does their wearing crowns and sitting on thrones necessarily identify the 24 elders as portraying "Jesus' anointed footstep followers in their heavenly position," who are "described as ruling in heaven in Jehovah's presence?" We must remember that the revelation that John received was presented in signs or symbolism. (Rev. 1:1) In what context or setting does the Bible use a crown in other places? (see Footnote) According to Insight on the Scriptures, a crown was "a headgear, simple or ornate, worn by persons of distinction, such as kings, queens, other rulers, priests, and individuals to be specially honored or rewarded. After the Flood, crowns came to be used as symbols of authority, dignity, power, honor, and reward." Insight on the Scriptures goes on to point out that Jesus Christ, who had been made “a little lower than angels,” was “crowned with glory and honor [as a heavenly spirit creature exalted far above the angels] for having suffered death.” (Heb. 2:7,9) (Bold mine) —it-1 p. 553-54 Crown.

A crown can be a symbol representing, not only "royal authority," but also a place of special honor or distinction, an exalted position, setting someone apart as favored. Thus the Bible speaks of wisdom as a crown of beauty glorifying the one having acquired it; and a capable wife as being a crown to her husband. (Prov. 4:7-9; 12:4) The Bible speaks of "an angelic creature of high rank having special duties, distinguished from the order of seraphs." These distinguished angelic creatures are known as cherubs, and they "are intimately associated with the glorious personage of Jehovah and constantly attendant upon him." Under the heading of "Cherubs," Insight on the Scriptures notes:

"Representative figures of cherubs were included in the furnishings of the tabernacle set up in the wilderness. Rising above each end of the Ark’s cover were two cherubs of hammered gold. They were facing each other and bowing toward the cover in an attitude of worship. Each had two wings that spread upward and screened over the cover in a guarding and protecting manner. (Ex 25:10-21; 37:7-9) Also, the inner covering of tent cloths for the tabernacle and the curtain dividing the Holy from the Most Holy had embroidered cherub figures.—Ex 26:1, 31; 36:8, 35.

"The apostle Paul describes them as “glorious cherubs overshadowing the propitiatory cover.” (Heb 9:5) These cherubs were associated with the presence of Jehovah: “And I will present myself to you there and speak with you from above the cover, from between the two cherubs that are upon the ark of the testimony.” (Ex 25:22; Nu 7:89) Hence, Jehovah was said to be “sitting upon [or, between] the cherubs.” (Bold mine) —it-1 p. 431-32 Cherubs.

 
In John's revelation the 24 elders are seen sitting in the presence of Jehovah, "round about [his] throne," in the same way the cherubs are seen "associated with the presence of Jehovah," having been prominently represented in the furnishings of the tabernacle in the wilderness, and on the Ark of the testimony's cover which was situated in the Most Holy compartment, where Jehovah presented himself to the high priest from between the two cherubs.

Cherubs could also properly be said as sitting on thrones, for the same publication goes on to say regarding a throne (see Footnote):

"Figurative Usage. “Throne” figuratively signifies a seat of ruling authority (1Ki 2:12; 16:11) or the kingly authority and sovereignty itself (Ge 41:40; 1Ch 17:14; Ps 89:44); a reigning government or royal administration (2Sa 14:9); sovereign control over a territory (2Sa 3:10); and a position of honor (1Sa 2:7, 8; 2Ki 25:28). . .

Jehovah, whom even “the heaven of the heavens” cannot contain, does not have to sit on a literal throne or chair. (1Ki 8:27) He does, however, picture his royal authority and sovereignty by the symbol of a throne. . . Besides his kingly identity with the royal line of Judah, Jehovah was enthroned in Israel in another sense as well. As Jeremiah expressed it: “There is the glorious throne on high from the start; it is the place of our sanctuary.” (Jer 17:12) Jehovah was spoken of as “sitting upon the cherubs” that were on the propitiatory cover of the ark of the testimony in the sanctuary. (Ex 25:22; 1Sa 4:4) (Bold mine) —it-2 p. 1097-98 Throne.

Since Jehovah is sitting upon his "throne," and is also said to be "sitting upon the cherubs," or "between" them, can they not also be properly shown as being seated on thrones?

Also, please consider: The 24 elders "fall down before the One seated upon the throne and worship the One that lives forever and ever, and they cast their crowns before the throne, saying: 'You are worthy, Jehovah, even our God, to receive the glory and the honor and the power, because you created all things, and because of your will they existed and were created.'" (Rev. 4:10,11) This takes place at the time the Lamb receives the scroll from the One seated upon the throne (the seal of which he alone is worthy of opening), that is, before Armageddon. (Rev. 5:1-14) If the 24 elders represent Jesus' anointed footstep followers in their heavenly places, are they already wearing crowns, supposedly since before 1935? Did their rule as kings with the Christ for "the thousand years" already start back then? (Rev. 20:6) Also, why would they cast their crowns before God's throne if their rule barely began? Do they consider themselves unworthy and are thus abdicating? Or are those who cast their crowns before the throne the ones who held "a position of honor" before Jehovah up until this time, but who now recognize and humbly yield to the superior position of the "holy ones of the Supreme One," who are about to receive the kingdom, and "take possession of the kingdom for time indefinite upon times indefinite?" (Rev. 5:9,10; 14:1,4; Dan. 7:18,27)

Another thing: If the 24 elders portray "Jesus' anointed footstep followers in their heavenly position" (already having been resurrected), then who are "the elders" in front of whom the entire hundred and forty-four thousand are "singing as if a new song"? (Rev. 14:3) The twenty-four elders are seen "dressed in white outer garments." That does not necessarily refer to faithful anointed ones, for even "the seven angels with the seven plagues" are "clothed in clean, bright linen." (Rev. 3:5; 15:6; Dan. 10:5; 12:6,7) The Bible does not definitely explain who the twenty-four elders are or represent. But limiting it to resurrected anointed ones raises more questions than answers, and contradicts relevant scriptures.

As shown above, the Watchtower article also bases its "interesting possibility" on the claim that Jesus was enthroned as king in the fall of 1914, and has been present ever since. This, along with what happened in connection with Jesus' ministry in the first century, as a "Bible parallel," leads them to the conclusion that "the resurrection of his faithful anointed followers began three and a half years later in the spring of 1918." But, according to what Jesus said concerning the signs that he gave his disciples regarding the last days, they would indicate the nearness of his arrival, not his actual presence. (Matt. 24:32,33) Therefore, if Jesus has not yet arrived then neither have any of his dead anointed disciples been resurrected. The apostle Paul explains that those "who survive to the presence of the Lord shall in no way precede those who have fallen asleep in death;" and neither will "those who are dead in union with Christ" precede the living. "Together," all of them at the same time, they will "be caught away in clouds to meet the Lord in the air." (see 1 Thess. 4:14-17; For further information regarding 1914 click on this letter on this site.)
  
One thing is certain: Not one of Jesus' anointed followers who lived in the first century, and up until about 90 years ago, is still alive on earth today. They all died, every one of them! If the resurrection has not yet occurred then they are still dead. Are we to understand that the governing body of Jehovah's witnesses is telling us that they are in communication and receiving "divine truths today" from persons who are known to have died? Is that not unlike what people of other religions do when praying to their Saints, expecting help from these? Please note what a Watchtower article said in connection with communicating with the dead:

"Innumerable cases have been reported of communications supposedly received from the spirit realm. What really is their origin? The Bible warns us that “Satan himself masquerades as an angel of light. It is therefore a simple thing for his agents to masquerade as agents of good.” (2 Corinthians 11:14, 15, The New English Bible) Yes, to deceive and mislead people more easily, the demons (rebellious angels) have communicated with the living, sometimes pretending to be helpful.
     The apostle Paul gives further warning of this campaign of deception: “Some will fall away from the faith, paying attention to misleading inspired utterances and teachings of demons.” (1 Timothy 4:1) So any response attributed to the dead may well be from the demons who masquerade as “agents of good” and promote a religious lie, enslaving people to superstitions that lead them away from the truth of God’s Word.
     Confirming that the dead cannot say anything, do anything, or feel anything, Psalm 146:3, 4 states: 'Do not put your trust in nobles, nor in the son of earthling man, to whom no salvation belongs. His spirit goes out, he goes back to his ground; in that day his thoughts do perish.'" —w94 10/15 pp. 5-6 What Is the Condition of the Dead? (Bold mine)
 

When it comes to inquiring of the dead, Jehovah's law to his people Israel was very clear: "There should not be found in you. . . anyone who inquires of the dead. For everybody doing these things is something detestable to Jehovah." (Deut. 18:10,11)

After Jehovah had rejected his anointed king Saul for rebellion and presumptuousness, he cut off any further communication with him. “Although Saul would inquire of Jehovah, Jehovah never answered him, either by dreams or by the Urim or by the prophets.” Thus, in a time of great distress, Saul found it necessary to inquire of the already deceased anointed prophet Samuel, with the help of "a mistress of spirit mediumship." "Samuel" appeared and communicated a message to Saul. But, although resembling him, it was not dead Samuel. Saul was deceived by "a god coming up out of the earth," which the witch of En-dor had summoned. And it definitely was not from Jehovah. (1 Sam. 28:5-20)

If the governing body has been receiving "divine truths" from "resurrected" anointed ones, as they believe they have, then that would explain their many failed expectations, such as regarding 1975 and other dates, including 1914; and their walking blindly, in circles, such as at this time (2008) as they have returned to an understanding regarding "this generation" that was presented back in 1927, but debunked a few years later. (see The Watchtower, February 15, 2008, pages 23-25)

Footnotes:

Scriptural use of "crown" (see Insight on the Scriptures, Volume 1, page 553):

• Wisdom and understanding are a crown of beauty that exalts and glorifies the person possessing them (Prov. 4:5-9)
• "A capable wife is a crown to her [husband]" because her good conduct brings honor to him. (Prov. 12:4)
• "Gray-headedness is a crown of beauty when it is found in the way of righteousness." (Prov.16:31)
• "The symbolic woman Zion was to become 'a crown of beauty' in Jehovah’s hand, possibly denoting that she was the product of his workmanship being held up in the hand, as it were, so that others could view her with admiration." (Isaiah 62-1-3)
• Paul rejoiced in the congregation of Thessalonica, which resulted from his ministry, as a "crown of exultation," it being one of the uppermost causes of joy for him. (1 Thes. 2:19,20) Also, to the Philippian congregation he wrote: "Consequently, my brothers beloved and longed for, my joy and crown..." (Phil. 4:1)
• All who remain faithful to Jehovah will receive "the crown of life." (James 1:12)

Scriptural use of "throne" (see Insight on the Scriptures, Volume 2, page 1097):

The Hebrew term kis·se’′ basically means “seat” (1Sa 4:13), “chair” (2Ki 4:10), or a seat of special importance such as a “throne” (1Ki 22:10). Its application is not limited to the seats of ruling monarchs (1Ki 2:19; Ne 3:7; Es 3:1; Eze 26:16), nor does it strictly refer to a seat with a high back and armrests. . .The Greek term thro′nos generally refers to a high stool, with back, arms, and a footstool.

Figurative Usage:
• “Throne” figuratively signifies a seat of ruling authority (1Ki 2:12; 16:11)
• the kingly authority and sovereignty itself (Ge 41:40; 1Ch 17:14; Ps 89:44);

• a reigning government or royal administration (2Sa 14:9);
• sovereign control over a territory (2Sa 3:10);

• and a position of honor (1Sa 2:7, 8; 2Ki 25:28).

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