What's the harm? The harm is that neither Amendment XII nor the Electoral Count Act permits the Vice President to do what you propose. In other words, your scenario would constitute wholly lawless action on Pence's part.
Given his credentials, John Eastman is clearly a smart man. But he's also a self-evident crackpot.
The Constitution does not forbid it, and the VP need not budge unless and until moved to do so.
The power to certify the tally is said to be merely ministerial, but I think that is only because egregious stank like we saw arise out of PA, MI, WI and GA in November, 2020 has never been matched with a sufficiently masculinr VP possessing righteous anger and a concomitant willingness to devise and take proportionate action to save our country, non-VP critics be damned.