I personally don't see a problem with a commercial website offering the option to accept the cookies or leave the website. If that is the only choice they don't get my business. I see it as no different than when a physical store might have a sign that says 'No shirt, No shoes, No service" it is your choice to go in the store or shop somewhere else that has a less restricted policy.
Obviously if it were a service providers website or a government run one that you have to access then that is a different matter and you should not then be required to accept cookies to access it.
Biting the hand that feeds IT
