@Susan3985 Acceptance rate is one of the stats counted towards Superhost.
But there is never any need to decline an Inquiry. With an Inquiry, all you have to do is message back within 24 hrs in order not to be penalized, you do not have to either pre-approve nor decline.
If it's a Booking Request, that's different. You do have to either Accept or Decline within 24 hrs.
But never accept a booking you don't feel comfortable with simply because you don't want to have your stats lowered. Always follow your intuition if you smell a rat.
Not having your house trashed by guests who send up red flags is far more important than whether you have Superhost status or not.