Now here is one concerning the heart.
Eze 18:31 Cast away from you all your transgressions, whereby ye have transgressed; and make you a new heart and a new spirit: for why will ye die, O house of Israel?
DW most likely would respond to God in the following manner. What are you thinking? Either you chose to give them one or they of necessity remain just as you created them!
Sinners are responsible for their sins and they are responsible to repent which is a change of mind or heart. However, responsibility and willingness are two different questions. Just because I am responsible to do something does not mean I am willing to do it. Furthermore, if I am responsible for the consequences of sin, that does not mean that I am willing or able to reverse those consequences even though I am responsible for them. Can God hold me accountable then? Yes, if the consequences are the results of my own actions.
However, the truth is that ALL MANKIND are neither willing or able to repent and believe the Gospel. Their inabiltiy is not due to any outward coersion but inward coersion of their own heart and mind that is at enmity with god. So, the only thing that keeps any sinner from coming to Christ is their own free choice to resist and refuse.
This is the state of the whole human race (Psa. 14:2-3 as quoted in Romans 3:10-11) as "ALL the world" is descibed in such langauge (Rom. 3:19-20).
God is just to allow such to go on their way to destruction by their own free choice. God is merciful if he elects any unto salvation. Nothing but free will is the condemnation of the non-elect and nothing but free grace is the salvation of the elect as neither deserve it over the other and the elect would have freely chosen to continue in their ways of death if not for the grace of God. The question is not why God allows the non-elect to continue in their way to destruction but why God would choose to save one much less a number that cannot be numbered by human intelligence.
The elect are not coerced by any external force to repent and believe but they are given a new WANT TO (new heart and spirit) and it is "with the heart man beleiveth unto righteousness." God works IN them to both WILL and to DO His good pleasure.