I am not sure is it because he wants to spite his wife or because he doesn't want to be a slave trader
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Tom actually wants to think about the first offer and consult with his wife. After their consultation, she took matters into her own hands and goes to make a deal with Old Scratch herself. Unfortunately, Old Scratch eliminates her, and Tom joins up with him because he's rather happy his abusive wife met with her end....... it's almost like he owes Old Scratch at that point!