Is it permissible to adopt Sheikh Al-Islam Ibn Taymiyyah's view regarding the non-obligation of making up prayers whose conditions were unknowingly unfulfilled?

If you are a layperson who does not possess the capacity for independent reasoning and ijtihad, then there is no blame upon you for following Shaykh al-Islam Ibn Taymiyyah in not making up missed prayers, acting upon the jurists' dictum that it is permissible for a layperson to follow whichever mujtahid he wishes, provided that he does not intend to seek out dispensations. The opinion of Shaykh al-Islam is among the opinions of the mujtahids. What is considered authoritative with us is that a layperson should adopt the opinion of the one he perceives to be the most knowledgeable.