That friction translates to leverage. If you don't open up with "I wouldn't boot up my computer for any less than twice your offer", then there's negligible chances of the worst case scenario not being their initial offer. Personally, I like to try and use PTO as an opening point in negotiations. Companies hate giving out PTO, I don't know why, but it's seen as a soft-blocker. Something like "I've looked over your offer, and it's pretty compelling, but it's a bit below market rates. If you could add another week of PTO, or another 15% comp I could sign today". Every time I've done this I got the vast majority of the money (but never the PTO, which I would be just as happy for).
But my point was if you are in a situation where losing the offer is disastrous (you’re not working and running low on funds, for example) then in my opinion you should just take the offer. Because even though the risk of an offer getting revoked is low, it’s not zero.
Personally if I get an offer I’m happy with, I accept it. If not, I either decline or negotiate. But if I was in a position where the worst possible outcome was me not getting the job at the current offer, I’d accept it.