@Jerry-And-Natasha0 Acceptance rate is not one of the stats factored into the Superhost criteria. So while you may get some bot messages from Airbnb chastizing you if you decline too many requests, it has no bearing on Superhost and in fact some hosts who have Acceptance rates of 70% have said there were no repercussions.
You have to learn not to be intimidated by Airbnb's warnings and endless assessments of what you need to "work on". If your guests are pleased with what you offer and you get bookings, and you run your business in the way that works for you, that's what matters.
Air bnb would like every host to use Instant Book, never decline or cancel a booking, allow guests to get away with whatever outrageous behavior they choose, never block a date so the host can enjoy a vacation themselves or use their place to welcome non-paying family and friends, and drop their rates to insulting levels in order to get guests to book fast and furiously.
Just consider them a listing service, try not to run afoul of policies that could give them reason to delist you, and ignore the rest.