Depending on the decision rationale, a Refuse Shepard can be tragic rather than foolish, in the excess-of-virtue sense. Shepard's spent years valiantly fighting off the Reapers, with ample evidence of their deceitful nature. And now, with total victory within his grasp -- literally, right there in front of him -- he can't bring himself to seize it because he's so committed to fighting the Reapers that he can't bring himself to trust the Catalyst for even an instant.
I've thought about this.
No matter what:
ME1 has us accepting technology that the Reapers left for us.
ME2 has us accepting technology indirectly derived from the Reapers.
ME3 has us accepting technology directly of the Reapers. (Example: Reaper Heart/Brain in the Crucible)
Refuse is Shepard sticking to hard to ME1-ME2ness, generally speaking, that he can't take any word from anything directly Reaper. It is unacceptable, or untrustworthy, etc.
And well, in ME1-ME2 this cycle was constantly on its way to being harvested, so that's what happens in Refuse.
One way or another, the writers seem to want us to accept at least some level of rather direct Reaper technology. Even if its just used as our tools, while we can have all other Reapers (as entities) be destroyed, we still have to use this tech. And even as we can believe that the Catalyst has been successfully hacked into and forced to go along with our plan and choices, we're still being guided by this Catalyst into these supposed available choices. Refuse doesn't go along with the writers' normal plans.
In even Destroy (and definitely Control, and Synthesis in a more special way), Shepard has to deal with Reaper levels of technology.. and decisions. Cold hearted dictator.
EDIT: Yes, obviously, so everyone here knows, I do know that Destroy doesn't accept the Reapers themselves. But even a Destroy Shepard certainly accepts several things about the Reapers that even a ME2 Shepard likely would not have. Whether its usage of such high levels of technology, or moral/amoral decisions, or listening to the words of anything Reaper, etc etc.
EDIT2: I do also have to say that Control and Synthesis also don't accept everything of the Reapers in that moment. Control carries a message that the Reapers have to be stopped, at least - even if the Catalyst can tolerate this path. Synthesis carries a message that the Reapers cannot stay as they are, at least - even if the Catalyst desires this path.
I'm trying to describe this all as neutrally as possible, because I have a take that wonders about the ending simultaneously being a win, that makes change happen, and reflects the concepts we've seen in the endings we god, while also being a loss, since the Reapers are still being deceitful and we'll see the more true context of things from a different POV in the next game(s)
. That is to say that I sometimes take Bioware's vocalized stance so far that we are to just make our decision and move on, as the Mass Effect series continues. But that's me. I'm just sayin' I'm not taking a super pro or anti literal or IT ending stance here, but just taking the ending scenes as I can.