So, there are three processes which must be taken into account. The two witnesses die, come back to life, and ascend to heaven. The Father and the Son cannot die, except for when Jesus used the power that He was given from the Father to lay down His physical life. Jesus then came back to life, and then ascended, true, but the Father did none of these things.
Further, in v8, we see that the "dead bodies [of the two witnesses] will lie" (future tense)
and then we see that "our Lord was crucified" (past tense).
So, we see in the first instance that the Father cannot be one of the two witnesses.
So also, we see in the second instance that the Son cannot be one of the two witnesses.
That is right, the Son died and came back to life and ascended. The father did all of those things, as we perceive it is God that laid down His life for us.
1 John 3:16 Hereby perceive we the love of God, because he laid down his life for us: and we ought to lay down our lives for the brethren.
When the two witnesses shall have finished their testimony ( the Father and the Son witnessed against Israel who hated both the Father and the Son. John 15:22-24.) the beast kills them ( the hour of darkness came to kill the prince of life. Luke 22:53. Acts 3:15.)
There dead bodies shall lie in Jerusalem where our Lord was crucified ( this is a retelling of what occurred to our Lord.)
John 15:22 If I had not come and spoken unto them, they had not had sin: but now they have no cloak for their sin.
23 He that hateth me hateth my Father also.
24 If I had not done among them the works which none other man did, they had not had sin: but now have they both seen and hated both me and my Father.
Revelation 11:7 And when they shall have finished their testimony, the beast that ascendeth out of the bottomless pit shall make war against them, and shall overcome them, and kill them.
8 And their dead bodies shall lie in the street of the great city, which spiritually is called Sodom and Egypt, where also our Lord was crucified.
What are the two witnesses, and afterwards, what is that 1260 days ?
Zechariah 4, shows, the golden candlestick and a bowl upon it and seven lamps and seven pipes, and two olive trees by it.
These two olive branches who through the two golden pipes empty the golden oil out of themselves, are the two anointed ones that stand by the Lord, of the whole earth. ( God anointed Jesus of Nazareth with the Holy Ghost and with power, anointing Christ with the oil of gladness above His fellows. Acts 10:38.)
Revelation 11:3 And I will give power unto my two witnesses, and they shall prophesy a thousand two hundred and threescore days, clothed in sackcloth.
4 These are the two olive trees, and the two candlesticks standing before the God of the earth.
Zechariah 4:2 And said unto me, What seest thou? And I said, I have looked, and behold a candlestick all of gold, with a bowl upon the top of it, and his seven lamps thereon, and seven pipes to the seven lamps, which are upon the top thereof:
3 And two olive trees by it, one upon the right side of the bowl, and the other upon the left side thereof.
Zechariah 4:11 Then answered I, and said unto him, What are these two olive trees upon the right side of the candlestick and upon the left side thereof?
12 And I answered again, and said unto him, What be these two olive branches which through the two golden pipes empty the golden oil out of themselves?
13 And he answered me and said, Knowest thou not what these be? And I said, No, my lord.
14 Then said he, These are the two anointed ones, that stand by the Lord of the whole earth.
Hebrews 1:9 Thou hast loved righteousness, and hated iniquity; therefore God, even thy God, hath anointed thee with the oil of gladness above thy fellows.
We know that the hour of darkness and the prince of this world came to Jesus to kill Him, but that this was the judgement of this world ( John 12;31)
The chief priests, lawyers, scribes, Pharisees, Sedducees were all happy to have killed Christ, as the heathen raged against the Lord and against His anointed ( Acts 4;25-27.)
We also know that Jesus is the prophet all Israel would be destroyed, if they did not hear Him ( Acts 3:23.)
We know that Jesus was dead for three days and three nights in the heart of the earth, and that after three days we shall live in the sight of God as He revives us. ( Matthew 12:40.)
We know there was a great earthquake as Jesus ascended also, and they who witnessed it feared greatly saying truly this was the Son of God. ( giving glory to God through Jesus Christ, and the seven thousand are the remnant according to the election of grace. 1 Peter 4:11.)
Hosea 6:2 After two days will he revive us: in the third day he will raise us up, and we shall live in his sight.
Matthew 27:54 Now when the centurion, and they that were with him, watching Jesus, saw the earthquake, and those things that were done, they feared greatly, saying, Truly this was the Son of God.
Romans 11:4 But what saith the answer of God unto him? I have reserved to myself seven thousand men, who have not bowed the knee to the image of Baal.
5 Even so then at this present time also there is a remnant according to the election of grace.
Revelation 11:9 And they of the people and kindreds and tongues and nations shall see their dead bodies three days and an half, and shall not suffer their dead bodies to be put in graves.
10 And they that dwell upon the earth shall rejoice over them, and make merry, and shall send gifts one to another; because these two prophets tormented them that dwelt on the earth.
11 And after three days and an half the spirit of life from God entered into them, and they stood upon their feet; and great fear fell upon them which saw them.
12 And they heard a great voice from heaven saying unto them, Come up hither. And they ascended up to heaven in a cloud; and their enemies beheld them.
13 And the same hour was there a great earthquake, and the tenth part of the city fell, and in the earthquake were slain of men seven thousand: and the remnant were affrighted, and gave glory to the God of heaven.
1260 days, are three and a half years, ( God has appointed each day for a year.). and are half ,of the three and a half days of the two witnesses prophecy to make one week. )
Christ came to earth for His testimony for three and a half years, and then after ( the beast) killed Him, was dead three day and nights in the earth, then rose again. ( ascended)
Daniel shows it was a week that Jesus confirmed the covenant with many, ( three and a half days giving the testimony, until killed, then three days dead, until He lived again.) and in the middle of the week ( after the testimony and when the beast killed) that caused the sacrifice of the first covenant to cease, as the second was established.
Ezekiel 4:6 And when thou hast accomplished them, lie again on thy right side, and thou shalt bear the iniquity of the house of Judah forty days: I have appointed thee each day for a year.
Daniel 9:27 And he shall confirm the covenant with many for one week: and in the midst of the week he shall cause the sacrifice and the oblation to cease, and for the overspreading of abominations he shall make it desolate, even until the consummation, and that determined shall be poured upon the desolate.
Hebrews 10:9 Then said he, Lo, I come to do thy will, O God. He taketh away the first, that he may establish the second.