Has anyone explored games played by masters?  It seems to me that since there seems to be an argument over wether or not black should accept or decline [and I am assuming the pros have played both] what is best must depend on experience:  yours and your opponent's.  Knowing who you are playing would probably be key to success.

nice

i draw 100%

what if black plays 3. E6

Rybka says nf3 and e3 are both equal with e4 you get complications with e5 I am not sure about nc3, seems okay though. I do most often see e3 played but it all transposes if you look into it

Pretty sure Nf3 is not best move for QGA + white has many better 3rd move alternatives (e4, Nc3, e3,etc.)

Now, now this is one of my favorite responses to the queens gambit along with the dutch which is underrated and the benko. But I see no reason to hate on accepting the gambit, here is what I still sometimes play against the queens gambit.

i`d rather play the risky benoni to 1. d4

This is what i play when someone plays the QG against me.  It is very strong.

This is my favorite response to Queen's Gambit.

he has a lot of reason not to

White gains temp and loses in position to hold onto the pawn lead.

It's reliable. And so is e6.

It's better for black to decline the gambit.  Maintaining a firm hold on the center is vital as the game prospers towards the middle game.

Black can get good development by capturing on c4 and abandoning the pawn. Let white worry about it.

This cedes white a central advantage, but I feel it is lesser than what white tends to get if the gambit is refused.

taking on c4 is fine, as long as black doesn't try to hold it since he can eventually counterattack the center with ...c5 and have free piece development. 3 e4 isn't even the main line because white's center can be under alot of pressure while at the same time he's trying to regain his pawn.

if he takes y not b5 2 defend

It destroys black's control of the center

Sure, black has no reason to take the gambit, I agree. But unless white is sure the black player doesn't know this they might accept the gambit and come up with a positional advantage (and tempo) very early on.

A gambit is a sacrifice that attempts to achieve a resulting advantageous position.  If black captures then he'll lose his position of a pawn in the center and probably his material (the pawn) too.  Look at...

2. dxc4

3. e4 (reveals an attack from white's kingside bishop (e1)

if 3. ... c3 then white captures with Knight (and mobilizes the Knight)

4. Nxc3

if not then

4. Bxc4 (that puts two white pawns in the center and mobilizes a major piece (N or B) in exchange for a pawn trade)

because there's no way black can defend c4 successfully against a seasoned player.