Is there a statement from any scholar that exempts someone who started praying late in life from making up missed prayers, based on the saying, "Islam obliterates what came before it"?

Whoever abandons prayer, denying its obligation, is considered a disbeliever by the unanimous agreement of scholars and does not need to make up the prayers after embracing Islam. However, one who misses prayer due to sleep or forgetfulness must make it up. The majority of scholars hold that one who deliberately misses a prayer until its time expires must make it up. Some scholars, like Ibn Taymiyyah and Ibn al-Qayyim, differed on this, holding that such a prayer is not valid if made up. The preponderant view is that making up the prayer is obligatory.