I think you hit the nail on the head, in terms of titles. Jesus is our Father because he saved us and provided the way for us. We owe him. We are here because of him, and we shall return because of him. Therefore he gets the title of "Father" in God's plan, which differs from how mortals earn the title of "Father" while in the flesh. Jesus's divine works are "Father"-worthy.
Meanwhile he is also the "Son" because he is doing the will of a higher authority. Although he is "Father" to us mortals and ranks above us mortals, he is "Son" to Elohim, ranking below Elohim. Note that Jesus is "our" Father but he is not "our" Son; rather he is the Son of God. The Father of Mankind, but not the Father of God (Elohim).
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