How so? By declining it, they picked up the 1st down on the next play which forced Atl to burn their 1st timeout before the 1st down play. Had they run it 3 times, Atl gets the ball back with just under a minute left. If they accept it, Atl wouldn't have had to use a timeout until after the 1st down play and could have gotten the ball back with 90-100 seconds left. Unless I'm missing something.
The other thing was they probably should have just run the ball on 3rd down and gone for it on 4th. If you convert, game is over. If you don't, Atl gets the ball under a minute left needing 50 yards for a FG attempt. Teams tend to get more conservative once they're in FG range down 3 so it's unlikely you give up a TD there. So worst case scenario, you likely go to OT.