Wow... interesting responses!
It seems some folks think the op was ungrateful, possibly even harming (or at least thoughtlessly inconveniencing) the resort somehow by not freeing up the room he'd actually booked and paid for! Seriously, I can't imagine Disney won't be able to upgrade someone else.
Other folks think he should keep this like a shameful secret, never telling his wife. Isn't it possible she'd agree with his reasoning? I know my husband would (in fact I just asked him, confirming what I already knew). Even if I disagreed I can't imagine being angry about it, considering they've already booked club level at the GF! Really, how much more luxury do two people need?
People saying he needs to learn to accept gifts gracefully, like he'd somehow done something horribly rude and uncouth, and probably makes a habit of rejecting his birthday presents, if they aren't precisely what he asked for.
And comparing it to insisting on paying for free water or parking deliberately out of the way? How is that even remotely related? If anything, it's more like politely declining a refill on your soda, because you're no longer thirsty.
I generally expect drama and controversy on this board, but this one actually surprised me. Clearly it's a sensitive subject with some folks!