It would take a lot for me not to. If a player has a pre-existing condition that would make them at high-risk of getting very sick if they caught COVID, has a close immediate-family member that the same applies to, or has a pregnant wife that is due to give birth during the early rounds of the playoffs, I wouldn't hold it against them, as long this player is consistent and isn't regularly leaving their house and being loose about catching COVID.
If it was a player who came up with bullshit excuse like a very general worry that they have family members they could get sick or they are unsure about the protocols, I absolutely would think different of the player. You let your teammates down because of your own selfishness. Every player faces the same thing. Every player has family members and isn't 100% sure that the protocols will keep them safe. There are risks for every player associated with this tournament. At the same time, this is their job and their employer has asserted that it's safe to return. They should expect to return to work, unless they have a very understandable excuse. They should be no different than any other citizen. Being a millionaire that can afford to go months, maybe years, without pay is going to give them an extra option to take no chances with their health, but it is not going to give them the same option for how they will be perceived.