In the absence of those qualifications, some random person saying they'd refuse 100k knowing full they're not in a position to have it offered to them is nothing more than a cheap claim and does nothing but demean the talent and judgement of those who choose to accept it.
The fact that this person is not in a position to stake anything makes their claim entirely vacuous and superficial. First go off and start a company working on nuclear energy or electric airplanes, get to a point in your life where someone cares to offer you $100k for nothing in return, then feel free to talk about the tradeoffs and difficult balancing act that leads you to refuse it. That can be an interesting discussion...
Some nobody just chiming in with nothing other than a claim that they'd refuse to take money that they're in no position to even be offered is cheap posturing.
And why do you think human beings can't think hypothetically about the condition of having something at stake, the same way we can think hypothetically about most everything else?