No, it's perfectly rational. HMRC only pay 0.5% interest, even when it is their fault, compared with the 3.0% you have to pay them; and like most of us, SpokeyDokey no doubt has better things to do with his money than lend it almost free to HMRC.
You must get mightily ****ed off when you find a £1 coin behind the sofa!
Well, logically, being pleased is the strange reaction. It's Status Quo Bias, innit eg Amazon says our order will arrive in six days but it gets here in four, we are delighted; Amazon says it it will arrive in two days but it takes four, we are upset.