Ending a dispute

[Zizz]

I've been having a disagreement with a fellow poker player about early sng play. Theoretically, if he was offered a 60/40 the first hand, he says he would decline the offer. The example I gave was if the poker gods came down from the sky and told him if he pushed AKo he would be guaranteed a call from the button with 98s and no one else. This boggled my mind that he said he'd do this and all my instincts tell me this has to be wrong. I'm hoping the experts here can end this dispute so we can put it to rest. If I'm wrong in thinking you should instantly accept the offer I'll shut up. Thanks for the help.