Declining a rematch is not an ethical issue.

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Avatar of EKAFC

Could be especially when you know you can beat them and they just got lucky and they know they got lucky so they avoid risking their ELO against someone who would crush them

Avatar of marqumax
I once declined my friend’s rematch after I won and he got mad at me and we stopped being friends because of that. In my opinion there’s nothing unethical about declining rematches but you should be careful about it