Bit of a gap in that reasoning. The holes may or may not be infinite. The realms may or may not be infinite. I can't find any confirmation for those. But Oblivion, that big black thing you look at when you see the sky at night is infinite. Therefore, the distance between Nirn and any stars, and a realm and the any star, would be equally infinite. Equidistantly infinite. You can't have a "closer" or "farther away".
http://www.imperial-library.info/obscure_text/cosmology.shtml?
Space is the interpretation of Oblivion, which is black and empty and surrounds the mortal plane. Space is infinite, but it acts just like a planet, in that Oblivion is 'surrounded' by Aetherius. You can see Aetherius by the stars.
What are stars?
The stars are the bridges to Aetherius, the magic plane. They are perceived as holes on the inside surface of space. Because they are on the inside of a sphere, all stars are equidistant from Nirn. Larger stars, therefore, are not closer to the mortal plane, they are just larger tears in Oblivion. The largest tear in Oblivion is Magnus, the sun.
http://www.imperial-library.info/obscure_text/cosmology.shtml?
Space is the interpretation of Oblivion, which is black and empty and surrounds the mortal plane. Space is infinite, but it acts just like a planet, in that Oblivion is 'surrounded' by Aetherius. You can see Aetherius by the stars.
What are stars?
The stars are the bridges to Aetherius, the magic plane. They are perceived as holes on the inside surface of space. Because they are on the inside of a sphere, all stars are equidistant from Nirn. Larger stars, therefore, are not closer to the mortal plane, they are just larger tears in Oblivion. The largest tear in Oblivion is Magnus, the sun.
If we take as truth that Oblivion is infinite, then the holes have to be infinite as well, otherwise you couldn't see them. They would be infinitely small if they were finite.
But an easy way to see why his theory makes sense is to look at the sun in SI. It's much smaller than in Nirn, which implies his theory no matter if it's the Sun or a star we're looking at. (If it's the Sun, then we must be farther away from it to be smaller, if it's not, then it must be a star which is closer, and the Sun must be so far it's not different from other stars this far away).
Note also the galaxies They are beautiful.
NOTICED: the equidistance thing pretty much speaks against this, but then again if Oblivion is infinite you're always infinitely far away from everything. Kind of hard to put into perspective tho isn't it?