Probably would help your eyes but I don't think sitting with your eyes closed for two hours would equal a two hour nap.
Have you ever spent your night not able to fall asleep, with your eyes closed? Were you refreshed in the morning, or exactly opposite?
I think the error in the study is to suggest that the time perception has to do with the brain sleeping. I think what happens is that our vision already does a lot of tricks on us hiding some details, hiding the delay that it takes to process visual stimuli, even creating details where there aren't any just for our benefit. The time dilation can be another trick that we just don't yet fully understand.
