While I would agree that punishment is meted out for unrepented sin committed while in the body, I also believe that clemency will be granted to some who have no knowledge of Christ. Otherwise, the GWTJ will have aspects of a "kangaroo court" (all who appear there will be judged and sent to eternal punishment--isn't that what Calvinists believe?).
On another subject--"irresistible grace" seems to be negated by Hosea 7 (as just one of many examples). Lest I be accused of "taking verses out of context"--a favorite dodge of Calvinists--I will include the entire 7th chapter. Emphasis mine, of course.
1When I would heal Israel,
the iniquity of Ephraim is exposed,
with the crimes of Samaria.
For they practice deceit and thieves break in;
bandits rob in the streets.
2But they fail to consider in their hearts
that I remember all their evil.
Now their deeds are all around them;
they are before My face.
3They delight the king with their evil,
the princes with their lies.
4They are all adulterers,
like an oven heated by a baker
who needs not stoke the fire
from the kneading to the rising of the dough.
5The princes are inflamed with wine
on the day of our king;
so he joins hands
with those who mock him.
6For they prepare their heart like an oven,
while they lie in wait;
all night their anger smolders;
in the morning it blazes like a flaming fire.
7All of them are hot as an oven,
and they devour their rulers.
All their kings fall;
not one of them calls upon Me.
8Ephraim mixes with the nations;
Ephraim is an unturned cake.
9Foreigners consume his strength,
but he does not notice.
Even his hair is streaked with gray,
but he does not know.
10Israel’s arrogance testifies against them,
yet they do not return to the LORD their God;
despite all this,
they do not seek Him.
11So Ephraim has become like a silly, senseless dove—
calling out to Egypt, then turning to Assyria.
12As they go, I will spread My net over them;
I will bring them down like birds of the air.
I will chastise them
when I hear them flocking together.
13Woe to them, for they have strayed from Me!
Destruction to them, for they have rebelled against Me!
Though I would redeem them,
they speak lies against Me.
14They do not cry out to Me from their hearts
when they wail upon their beds.
They slash themselves for grain and new wine,
but turn away from Me.
15Although I trained and strengthened their arms,
they plot evil against Me.
16They turn, but not to the Most High;
they are like a faulty bow.
Their leaders will fall by the sword
for the cursing of their tongue;
for this they will be ridiculed
in the land of Egypt.