Not sure about that Dan.
Refusal of name is no grounds for an abandonment for me and you should never threaten abandonment unless you intend to do so.
I've no problem putting in no name, with an explanation of the refusal, let the FA add a few quid onto the fine.
Of course it's not a reason to abandon. But do you really think there's a club out there willing to call your bluff? Of course not, because they all know the implications of a club-caused abandonment! If you sound like you mean it, they'll think you do!
I recall when I was 16/17 refereeing a u14 game as a favour (I stopped doing youth football when I could do open age) and there was a loudmouth, arrogant k**b of a coach. He said something that annoyed me (can't remember what) and I had a word with him.
A while later (he'd moved from "bench side" to "spectator side", he started swearing at the kids and I then heard him, clear as day, tell a player on his team to "kick the f***ing s**t out of that f***ing number 10 and make sure that he can't f***ing get back up.
Game stopped. I called him over to me and informed him that he was to immediately leave the vicinity of the field and to head indoors (we were on the field right by the building). He told me to f*** off and get on with the game. I informed him that I wouldn't be restarting this game until he was gone. More foul language followed and a refusal to move. I said he has 60 seconds to go inside or I walk off and abandon the game. At 55 seconds, he realised I was being serious and went inside.
Game continued, he received a lengthy ban & hefty fine.
Would I have abandoned? I don't know. But he damn well thought I would!!