I love all the people in that thread that don't understand how sanctions enforcement works and think the people who received these coins aren't going to have a legal mess on their hands if they try to spend those coins.
Do accounts automatically receive the currency or do they have to accept it?
You can't not accept it. When you send crypto to someone, it becomes a permanent part of the ledger. There is no way to prevent this. Even if they tried to make it so there needs to be a record of the accepting account saying "this is ok", this would be easily spoofable, and would double the size of the ledger and the required energy to maintain the ledger.
Even if they tried to make it so there needs to be a record of the accepting account saying “this is ok”, this would be easily spoofable
This isn't necessarily true; it could be done using cryptographic signatures just like sending is, which would preclude the possibility of spoofing.