Technically they don’t even have to give you the option to refuse cookies if they have a legitimate interest to collect them. The idea being that if a company’s business model depends on them collecting a certain data point then you shouldn’t be able to get the service for free.
All of this means, that if a site offers you to refuse cookies they have a legitimate interest on then it’s probably bullshit and they are just using the general confusion to get more data than nessesary.