Personally, I believe The Boy Who Came Back from Heaven, for various reasons, but I'm not entirely sure about some other ones. I mean, in 90 Minutes, the guy was a pastor, and probably had a lot of knowledge about the details of heaven, so he could have dreamed it. I don't know.
One thing I noticed is that in 90 Minutes, the guy said that the gates of heaven weren't covered in pearls as he thought, but that they were made out of a pearlescent material. In Heaven is For Real, the boy said that the gates had pearls on them.
![Eh? :-s](./images/smilies/eusa_eh.gif)