What is the ruling on adopting the view that there is no obligation to make up missed prayers, and will a person be held accountable for that? Is making up missed prayers without a valid excuse obligatory immediately or on delay? Is it permissible to make up one missed prayer after each obligatory prayer, and what is the ruling on someone who dies in this state?

This issue is a matter of difference of opinion, and there is no harm in following a trustworthy scholar. Performing the missed prayers immediately is obligatory due to its nature. However, the Maliki jurists are of the view that it suffices to make up two days' prayers with each day [of current prayers], and following them is permissible for you, and your obligation will be discharged thereby.