A very close friend of mine refused to be made for decades. Not because he had plenty of "stuff" going on but because he just didn't want the extra heat the Feds would bring.
Near the end of his "career" and because he needed money for a bone marrow transplant, he took the "promotion" got made and never had his much needed transplant.
Hard to believe that every time he got to the head of the line that the Feds moved him back. All he had to do was tell them what they wanted to hear to be move to the front of the line. Needless to say he told them to F**K Off and died a not so pleasant death. For sure Justice is not equal for all especially if you're associated with the Mob.

NYMafia hit the nail on the head:

Because of it as soon as a guy gets made LE knows it. That fact immediately brings much heavier scrutiny on the guys activities and operations. The feds open a new "jacket" on him, and do their very best to form a anti-racketeering profile on him in hopes of nailing him.