C. The formless realms
You may attain these highest of heavens only with a complete one-pointed concentration on a virtually perfect intellectual understanding of the nature of Reality. However, for all one's great achievement in meditation, and vast knowledge of philosophy, one remains firmly rooted in ignorance, and will not escape eventual suffering. This is because an unchallenged love of existence and ego remain. One must drop everything to escape the cycle of birth and death, even one's visions of the Infinite.
Those of different realms will see the same object differently. A preta will see a glass of water as putrid filth, which he is forced to drink out of thirst. A deva will perceive the most heavenly nectar, while a humnan will see a glass of water - neither too beautiful nor ugly.