I understand that it's only $100, but I see where the OP is coming from on principle grounds. The dealer said it was going to do something, but failed to follow through on it...three times. Flipping the argument around, the dealer was willing to dick the OP over for a mere $200 after he just made the dealer a ton of money by buying the car straight up at MSRP. In my mind, the dealer had three chances to make it right, but failed to do so:
1. The dealer says it'll throw the mats in for free, but doesn't.
2. The dealer then charges the wrong price on the car.
3. Then, instead of just refunding the man his money, the dealer offers him an "accessories credit," retracting the free floor mats.
To me, that's not about the money, that's just insulting, especially to a customer who paid full price for a $70k car.
Should he just shrug it off? Of course, like most things in life, it's not worth the aggravation. But I for one am not going to judge him for being frustrated and wanting to vent.