Jamieson-Fausset-Brown Bible Commentary:
to the third heaven—even to, &c. These raptures (note the plural, "visions," "revelations," 2Co 12:1) had two degrees: first he was caught up "to the third heaven," and from thence to "Paradise" (2Co 12:4) [Clement of Alexandria, Miscellanies, 5.427], which seems to denote an inner recess of the third heaven [Bengel] (Lu 23:43; Re 2:7). Paul was permitted not only to "hear" the things of Paradise, but to see also in some degree the things of the third heaven (compare "visions," 2Co 12:1). The occurrence TWICE of "whether in the body … I know not, God knoweth," and of "lest I should be exalted above measure," marks two stages in the revelation. "Ignorance of the mode does not set aside the certain knowledge of the fact. The apostles were ignorant of many things" [Bengel]. The first heaven is that of the clouds, the air; the second, that of the stars, the sky; the third is spiritual (Eph 4:10).
Two different places, the locations of which, cannot be determined by geographical references, as they are spiritual in nature. Paul states first "I know a man", and then he states, "this man". It does not show repetition, but continuity in his reflection. From one point to another. In heaven, Paul relates nothing, but in Paradise, he relates of hearing "inexpressible things, things that no one is permitted to tell".
What Paul DOES repeat, is that he did NOT know in what state he was in, so it serves no useful purpose for us to speculate either. It is obvious that Paul's message here is about boasting, and not about defining what exactly happened. We can see it was a journey of sorts, but nothing much more than that. His intent was NOT to boast, but to rely on God's grace and mercy as he states in v9, and ends with his conclusion in v10.
If we rely on scripture to show us truth, we cannot read it with preconceived ideas of heaven and paradise, if even Paul didn't know.
Bottom line is, will you let scripture tell you, by the Holy Spirit, what it actually states, or will you only look for commentary that supports your preconceptions that you arrived there with?