How to accept or decline a call AirPods 2nd Gen

Pause, skip, and adjust volume with your AirPods and AirPods Pro - Apple Support

I find this support article confusing. It describes how to accept a call with the second generation Airpod:

• To answer with AirPods (1st or 2nd generation), double-tap an AirPod.

to decline a call it says:

• To decline an incoming phone call and send it directly to voicemail, ... double-tap your AirPods (1st or 2nd generation).

How does double tap mean to both accept a call and to decline a call? Can someone tell me if the article is wrong or there is something I don't understand?