Two questions about reneging non-IBD offers

1. Is it worth it to renege on a top 2 Big 4 audit internship for a no name boutique that's not in NY (think southern USA)? What about a boutique that only focuses on capital raising / private placements? Investment management firm?

2. Has anyone asked the firm to rescind your offer instead of backing out yourself? (trying to game the system to avoid trouble with being kicked out of OCR)

Ultimately, the goal is IBD in NY, but I'm trying to figure out if I should do Big 4 audit, transfer to TS, then IBD, or if no name boutique is a better starting point. I get that relevant experience is usually most important, but is a small boutique in Louisiana really better than a Big 4 position in a big east coast city? Thanks everyone.

Yes, I used the search function too.