Suggesting that John the Baptist did not make it into the Kingdom of Heaven because Jesus said that the least in the Kingdom of Heaven was greater than him is wresting scripture and choking the word.  Jesus talked about little children being great in heaven and that we must become as "little children" in order to be born again.
 
John the Baptist was beheaded - he was a martyr and will certainly be in heaven wearing a martyr's crown. As a matter-of-fact, John the Baptist is considered the "friend of the Bridegroom." This is because the LAW was until JOHN. After John, came the new covenant, the New Testament -- and the bringing into being the CHURCH!
 
As for reincarnation - it too is total absurdity.  Jesus came preaching the KINGDOM, but the KINGDOM was REJECTED by the JEWS!  If the Jews had accepted Jesus, then the KINGDOM would have come in and Elijah would take John the Baptist's place. When Jesus said, IF YE WILL RECEIVE IT, THIS IS ELIAS, WHICH WAS FOR TO COME in Matthew 11:13-14, He was telling them IF THEY RECEIVED HIM and the KINGDOM, then Elijah would have come immediately behind John the Baptist --- but He KNEW that HE was going to be rejected and He knew that the Jews would not accept Him. When he said that "Elias is come already, and they knew him not," He is referring to the first coming of Elijah as well as the fact that John the Baptist would be followed by Elijah IF THE JEWS accept the KINGDOM - however - we all know (and JESUS KNEW) that they would not accept Him nor the Kingdom at that time.   As far as Hebrews 9:27, just because God makes a statement, HE always has EXCEPTIONS! Enoch was an exception. All the people that Jesus raised from the dead were exceptions because they ALL DIED TWICE!  Moses will die twice and there is a whole generation of people who WILL NEVER DIE because they all go up in the rapture.
 
Rene