Agreeing in this sense usually means 'Agreeing to follow rules' rather than 'Agreeing that the rule should exist'.
For instance - I'm sure plenty of developers don't agree that Apple should get a 30% cut and don't want to give the money to them, but agree to let this happen in order to use the store. Most developers probably think that they should be able to take platform on any payment platform they wish, but again agree not to do it because those are the T&C's. Agree usually means 'Agree to do or not do something' rather than 'Agree something is the right thing'.
If Epic wins the appeal, the ruling will be overturned and Apple could lose on all points. That's not an acceptable situation for Apple and as long as Epic is holding that over their heads, Apple won't make a deal.
Epic is not agreeing to the app store rules. They are appealing the decision because they *do not agree to the rules* and do not want to follow them. As long as that situation stands, Apple is not letting them back in.
If Epic drops the appeal and agrees to comply, then Apple has indicated they would let them in.