Earlier quoted context omitted.
He felt that the engineers intervened DURING the games, and obviously did not feel that intervention between games was reasonable either. The former was disallowed, and the latter was taken advantage of more than Kasparov thought it would be. He wasn't being a sore loser and there was a reasonable amount of agreement among other chess professionals (engine authors and players) that his claims were true. Keep in mind…
We will never know for sure. If I was IBM, after the cheating accusations I'd probably refuse a rematch, too, even if I didn't cheat. Why? Because unlike before, it would generate bad publicity for me now (the reason for a rematch would keep on being mentioned), and God forbid if ubermotivated Kasparov managed to triumph this time, under tighter scrutiny. Now the public is convinced that I cheated before... The atmos…
From IBM's perspective, it made sense as you pointed out. From Kasparov's perspective, it also made sense for them to decline , but for a wholly different reason.
It really was just a sad situation where nobody could come out on top except for IBM. Even if they DID cheat, they were the only ones who were capable of proving that. IBM simply outsmarted Kasparov outside the game.