I don't see things or people but I can and do feel a connection with some of the people I send to. (friends and family, people I already some connection with)
I have sent to a dying friend and knew she had passed when I could not feel that connection. There wasn't any refusal just an inability to make a connection.
I have also worked with my adopted father when he was dying and the evening of his death did Reiki on him and he drew an amazing amount of energy through me.
I think that the energy can be used however the recipient choses to use it (provided we keep our bs out of the mix) and that includes death/dying. I think the refusal is just that, a refusal of the energy offered or maybe the intention with which it is offered, for reasons other than the person may be dying. In my experience Reiki does not draw one back from anything nor does it prevent death.
Walk in beauty,
Rebecca
