Siebe’s comments:
“In my opinion, there cannot be a refuge for a living being if Nibbana is one thing and ‘a living being’ would be something completely different.”
One’s opinion does not matter. If you have evidence from the Tipitaka, please present the evidence.
“The Buddha does not teach we are these fleeting processes. It is the other way around.”
There are so many suttas say they are fleeting processes. We cannot make up what we like.
Please do not make your opinions to be facts. This is a forum on Buddha Dhamma, not a forum on philosophy.