The Universe is infinite, and has a total state of zero.
Those is true for a hole and the mound once replaced, but imagine if you went to your neighbours and dug holes all over their lawn and left the soil beside the holes. When they complain, as I imagine they would, you say "I've done nothing, the net effect is zero".
There is energy expended to do this work and that is energy lost as heat. There are repeated claims that the structural energy and the negative energy in the gravitational field balance but no one mentions the endless amount of energy tied up in motion and heat. Where did that come from and what is the balance for that?
The motion and heat of the Universe are not accounted for.