My own personal bend is that I do not want to be sold anything and I want anonymity where possible. We’re constantly being advertised to. Anything small action that I can take to deter that, or make the ads less personalized/interesting/distracting to me, is worth it. Even if I also will never knowingly click an ad.
It’s probably largely a control thing psychologically. With cookie banners specifically, I also don’t want to concede to dark patterns which make accepting easier than rejecting.