Dershowitz this morning laughed and said it’s not an option for Cohen to accept or not accept a pardon. It’s a presidential action & if Trump issues it, whether Cohen wants it or not, the pardon exists. Dersh doesn’t think Cohen would get one because he is now in an adversarial relationship with Trump. He thinks there is some likelihood that Manafort may get one.
A pardon can be refused. It’s happened.
I imagine Manafort and all the other “frendlies” will get one sooner or later.