As an assessor I'd most definitely mark down a referee who denied a QFK without a valid reason (I'm talking about the clear cut one - attacker wants to take it immediately, referee forces the ceremonial restart). They're failing to apply both the text and spirit of the law.
Now, there's been discussion on here about how long a delay before it's just assumed ceremonial by default, and I acknowledge there's a YHTBT element there.
A QFK is not only clearly stated as their right in the law, but it's also about the spirit of the game and the intent of a free kick. Depending on the scenario, I'd have to consider whether it's a critical markdown - a match-changing error.
Though on a more personal note I just think that denying a team that's their right, and refusing to do the right thing, just because you don't want to upset the other team is simply an abuse of the referee's power.
And I'm tired of the BS 'match control' decision. Especially as half the time it's used to justify an action that's just as likely to cause a loss of match control than the other method!
Just do the right thing and deal with the consequences, whatever they may be. Sometimes the correct decision is the unpopular one, or the misunderstood one - yes, sometimes the unexpected one. Sometimes the correct decision is the one that will lead to dissent. If you don't have the courage to do that, why are you on the field?