Bad ad-hoc explanation. It's well-known that sunset is a fast event; you would expect the spotlight idea to make a slowly darkening sky instead (all the way to black night).
Also your idea that the atmosphere blocks enough light to make this happen is very poorly considered. Why can we see stars near the horizon? Their light has to travel through a lot of atmosphere. Also the whole EA "theory" is quite bad.
And as mentioned many times elsewhere on this forum,
1) Sunsets are fast near the equator but slow as you go north and south. If you are far enough north, you can take a snowmobile up a hill farther away from the sun and see it after it had set for you. It has nothing to do with the distance the sun is away.
2) If Rowbotham had lived in New Zealand, he would have proposed a south pole that the sun circles around due to how the sun travels when you watch it down under. If he lived at the equator, he would not have proposed this since the sun rises in the east and sets in the west.
3) with a kid's telescope, you can project the sun's image on a screen and see it. The sun spots show that the sun turns to face England as it travels across the sky. Same as the moon, it always shows the same face to England (the man in the moon image). Problem is that this also works in China and Chile, so how can the sun and moon keep the same side to everyone all the time if they are circling over head.
4) When you are up north and go up a hill to see the sun by traveling farther away it is lower than you are.
5) The sun, moon and planets are always within one of the houses of the zodiac. They might appear directly over someone living on the tropic of cancer or capricorn or the equator or anywhere in between these places. The stars and planets and moon and sun all have to bounce around between these lines some on a yearly some monthly and some daily basis. And this works for the southern hemisphere as well.
6) If you live in England and ignore the rest of the world FE might work. If you have to deign to admit that some people might live south of the equator, it falls apart pretty fast.