We are both working from a presumption. I have a chosen view of the final judgment and you have chosen another view. Both views are biblical. (and contradictory)
So, it's really not fair for you to automatically assume my view is wrong. It is your VIEW of the final judgment that I disagree with. Don't make the false claim that I disagree with God. (as if yours is the ONLY view, or the "right" view) That is what is WRONG with this discussion, rather than my views. Got it?
In reference to Matthew 7:21-23 the view of that from a UR perspective would be that it is not a final decision, but a temporary one. As if those lined up to enter the kingdom (cross the border) think they have their papers in order, but are stopped and sent back. Therefore not allowed to enter NOW. (come back when you have your house in order) I'm using an analogy here to explain.
The chapter context gives us some clues about this as well. Matthew 7:21-23 sits between warnings about false prophets/the tree and its fruit and hearers vs. doers of the words of Christ. These false prophets should have been recognized by their fruit. Jesus is saying they will not enter. (for now) Compare Matthew 21:31 Note: "ahead" of you. Not instead of you. If some are ahead, then some are behind. Like those wrongfully saying "Lord, Lord".
And frankly, Matthew 7:21-23 is used as an apologetic against UR. (which is probably what you are up to) Do you deny what is said in
Philippians 2:10-11 ?
Note on "acknowledge" in Philippians 2:11 from Strong's Concordance
S1843 eksomologéō (from 1537 /ek, "wholly out from," intensifying 3670 /homologéō, "say the same thing about") – properly, fully agree and to acknowledge that agreement openly (whole-heartedly); hence, to confess ("openly declare"), without reservation (no holding back).