The idea of reincarnation is based on the birth entity, which lives and dies within the illusory world.+

Accepting in rebirth and reincarnation theory as reality is accepting the false self (ego) as real Self and false experience (waking) as reality. Self-realization is impossible if one accepts the present waking entity as the real Self because the Self is neither the waking entity nor the Self is the dream entity, but the Self is the formless Soul, which witnesses the coming and going of the three states.  

 The three states are impermanent, but the Soul or the consciousness, which is the witness of the three states, is permanent and eternal.  In reality,  the three states are one,  in essence. And that essence is consciousness. There is no second thing exists other than consciousness.  Thus, the consciousness (Soul) is second to none.

Deeper Self-search reveals the fact that the waking experiences itself an illusion. It means the present experience of birth, life, death, and the world are merely  an illusion. Thus, the reincarnation theory based on the false Self within the false experience is bound to be a  falsehood. When the waking entity is not the Self,  then whatever theories are based on the waking entity is an imagined theory. 

 This imagined theory based on the waking entity or ego is for the lower mindset who are incapable of grasping the ultimate truth or Brahman.

People who are caught up with the idea of reincarnation and rebirth theories are not qualified for Self-Knowledge or Brahma Gnana or Atma Gnana because they accepted the duality as reality. Birth implies duality and duality is falsehood from the ultimate standpoint.

The Soul, the   Self is birthless therefore,  it is deathless. The one which is born, lives, and dies within the world (waking) is not the Self.  The idea of reincarnation is based on the birth entity (waking entity or ego) which lives and dies within the illusory world (waking).   

The Self is the one that  witnesses the coming and going of the dual (waking or dream) nondual (deep sleep) experiences. When the experience of birth, life, and death takes place in the illusion, then rebirth and reincarnation also is part of the same illusion. 

The dream becomes unreal when the waking takes place. Similarly, the waking becomes unreal when wisdom dawns. Wisdom dawns when the Soul, the Self, consciously remains awake in its formless nondual nature.  When the substance and the witness of the three states are one in essence and the essence is consciousness. Then what value is there for this universe in, which the experience of birth, life death, and reincarnation happen? 

Even if you take reincarnation as a reality, but reincarnation happens within the world, which is an illusion.  

From the standpoint of the formless Soul, the Self, the present birth, life, and death itself are merely an illusion. The Soul, the  Self is birthless and deathless because it is the ever-formless, timeless and spaceless existence.  

Dalai Lama said:~   Buddhism need not be the best religion though it is most scientific and religious and inquisitive. But Buddhism has no answer to certain questions like the existence of Atama [soul] and rebirth.   Dali Lama said that as an individual he believes in rebirth as he had come across a few cases of rebirth.  Modern science, Dalai Lama hoped would unearth the mystery behind the rebirth. (In DH –dec-212009-Gulbarga).

People who are caught up with the  idea of reincarnation and rebirth theories are not qualified for Self-Knowledge or Brahma Gnana or Atma Gnana because they accepted the  dualistic illusion  as a reality

People who believe in reincarnation and rebirth theories are unaware of the fact that their belief is based on the waking entity, which is the false self within the false experience. The waking entity itself is a false self within the false experience, it means the present experience of birth, life, death, and the world is a falsehood.  

Thus, whatever is seen, known, believed, and experienced as the waking entity is bound to be falsehood because the Soul, the Self, which is present in the form of consciousness is birthless because it is unborn and eternal. Therefore, the rebirth and reincarnation theory based on the false self is bound to be a falsehood.

Accepting in rebirth and reincarnation theory as reality is accepting the false self (waking entity or ego)  as the real self and false experience(waking) as reality. Self-realization is an impossibility  if one accepts the present waking entity as the real self because the Self is neither the waking entity nor the  Self  is dream entity, but the  Self is  the  unborn Soul, which  witnesses  the coming and going  of the  three states without the physical apparatus.

 The three states are impermanent, but the soul or consciousness, which is the witness of the three states, is permanent and eternal.  In reality, the three states are one in essence. And that essence is consciousness. Therefore, there is no second thing that exists other than consciousness.  Consciousness is second to none.

A deeper self-search reveals the fact that the waking experience itself is an illusion. It means the present experience of birth, life, death, and the world is an illusion. 

Thus, the reincarnation theory based on the false self within the false experience is bound to be a  falsehood. When the waking entity is not the Self then whatever theories are based on the waking entity imagined theory. 

This imagined theory based on the waking entity or ego is for those with lower mindsets who are incapable of grasping the ultimate truth or Brahman.

People who are caught up with the idea of reincarnation and rebirth theories are not qualified for Self-Knowledge or Brahma Gnana or Atma Gnana because they accepted the duality as reality.   The birth implies duality and the duality is a falsehood from the ultimate standpoint. :~Santthosh Kumaar