It is definitely not "!" by any means. White can just take it one of two ways and get development at the same time. ! is reserved for the best move.
There is almost no danger in dxc3. White gets an open center but the fact that they get their knight out first would happen unless you went 1. e4 c5 2. d4 cxd4 3. c3 Nc6!? (no clue if this is any good, seems worse than the regular line). I have always taken on c3 and responded with Nc6 after Nxc3 and never lost to the Gambit. So I am inclinded to continue that play.
After 1.e4 c5 2.d4 cxd4 3.c3, taking the pawn is dangerous for black. He can lose very quickly. So how about 3...d3, disrupting White's development? The King's bishop and queen's knight will be badly placed.
I haven't found a game with this position yet, but I'll tell you if I do.