Felix wonders why anyone would turn the offer of $80,000 to delay starting work at a law firm for one year. My guess is they don’t want to send a negative signal to their employers. Declining the offer signals a passion for the work, that they are eager to get started, etc. Accepting the offer signals that the person would rather be on vacation.
For future promotions, and the chance at making partner in the future, this signal probably matters. It’s sort of a really really expensive version of your boss asking “want to take lunch early today?” and you saying “you know, I’m really into what I’m doing right now, I think I’m going to work through lunch today”.
Even still, it takes a crazy person to turn that offer down.