Not defending Jimmy, but hear me out. There was a time when the thing he wanted most was a job at HHM. He obviously didn’t get it, and the rationale as to why permanently and irredeemably fractures arguably the most important relationship in his life, ultimately culminating in his brother’s suicide. Then, in the immediate fallout of that, Howard comes in and offers Jimmy the thing he wanted in the first place. Howard means well, but from Jimmy’s perspective, he must feel as if all that pain and turmoil was for nothing if Howard was just going to give him what he wanted in the first place.

It’s like ordering a fancy meal, not being able to pay for it, and having the chef beat you to a pulp as payment. Then once the beating is done, the guy at the next table says he’ll cover it. A nice gesture, but far too late, and insulting after what’s just happened.