Describing light as ‘photons’ is of course just a model, in the framework of Quantum Mechanics which is just a series of calculation procedures. It's not consistent with relativity, if only because collapse of the wave function of one of a pair of entangled photons is supposed to happen instantaneously, independent of the spatial separation. Only the maxwellian description of light (waves on the EM field) is consistent with (special) relativity. See our blog, challenge-to-fans-of-qm-photons
This sounds like a solipcist formulation in which the wave function is the knowledge of a particular observer. The present topic is not the place for discussing the wider objections to basing physics on particles alone with no framework of spacetime (and no space-filling fields)l see our blog