Rand0m3x – You know the Mehrsho at the end of Makus says on this that they counted the number of commandments and found that there are 365 negative commandments which gets done automatically by just not violating it, but 248 positive commandments which must be done physically. Therefore you accomplish more by not being born and doing anything than being born. If he does teshuva from love, he can convert his negative violations to positive commandments and thereby having more positive commandment making being born more worthy.
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