I do not believe that there is a unpardonable sin today. Salvation is open for all till their last breath. No one is excluded from salvation "at some point" in their life. The chance to believe and be saved is open for all as long as we are alive.
The blasphemy of the Spirit cannot be duplicated today. The blasphemy of the Spirit was being face to face with the Lord Jesus Christ and personally attributing His works to satan.
Matt 12
23 All the crowds were amazed, and were saying, “This man cannot be the aSon of David, can he?”
24 But when the Pharisees heard this, they said, “This man acasts out demons only by 1Beelzebul the ruler of the demons.”
The gospel is equal privilege, equal opportunity to all in todays Church.
John 7:37
New American Standard Bible
Now on the last day, the great day of the feast, Jesus stood and cried out, saying, "If anyone is thirsty, let him come to Me and drink.
Notice Christ does not say, " if anyone, other than those who have committed the unpardonable sin, is thirsty, let Him come to me and drink."
And "thirsty" is analogous to equal privilege, equal opportunity to all. Everyone gets thirsty, and everyone must drink to stay alive. It is not the drinking that has the merit,anyone can drink. It is the object(water/Christ) that has the merit.
I will only disagree with your one sentence - "I do not believe that there is a unpardonable sin today."
If one dies without having received Christ as their Savior - then I believe that is unpardonable. Yes, salvation is open to everyone yet there are many who say "there is no God." They will not accept God's offering of salvation.