Some Flat Earthers are trying to introduce "atmospheric magnification" (they call it atmoplanic), but it has two problems.
One, both mirrors and lenses require spherical surfaces to achive positive or negative magnification, and they say the air layers are flat just like the Earth.
Two, Sun is 3000 miles above the ground and air layer is only 20-30 miles thick (effectively).
To have required magnification properties it has to show them on every other object above the ground or on it.
I forgot one more thing: Third problem would be selective magnification of the Sun and not the gap between Sun and ground.
Sun itself gets magnified as goes away, while at the same time (through that same air) its apparent distance from the ground gets reduced.