I have done precisely this during a tournament where my partnership was doing very badly in a Swiss, and our opps bid up to 7NTX on the final board "just for fun", and attempted to claim zero tricks. I summoned the director, and refused to accept the claim, and explained what was happening to the director. Eventually, the director blacklisted them, adjusted the board to avg +/-, and everyone was happy. Without the option to reject the claim, it would have been difficult to get the director involved when necessary. I believe it is necessary to require opps to accept, even for a concession of all remaining tricks.