Why? You can get a brand new distributor gear for free under warranty.
If the affected part fails without the SB being implemented, you will have to have your sh#t together or you will be taken to the cleaners.
I wonder if there is any legal precedent for this.
Under FAA Part 91, non implementation of an SB/MSB is legal.
The outcome probably depends on which country’s legal system the case is heard. Some are more robust than others… and much depends on whether it is criminal or civil.