Elokai Neshama and Hamaavir Sheina Shavuot morning

When staying up all night, as some do on Shavuot, not all Birkot Hashachar can be said.

The following berachot can be more easily be dealt with without being yotze from someone else.

1. Al netilat yadayim and Asher Yatzar, based on the mishna berura after alos one goes to the bathroom and can then recite both berachot after washing hands.
2. Birkat Hatorah, assuming that one slept the day before and relies on the ruling of Rabbi Akiva Eiger that one can then say birkat Hatora the next day.
3. All of birkot Hashachar (except for Hamaavir sheina) are unrelated to sleeping the night before so they can be said (per shulchan aruch 46/8).

What about Elokai Neshama and Hamaavir Sheina. The Mishna Berura (46/24) brings two opinions, one is to say it, the other , not to.

Are there any contemporary poskim who rule on this?