I didn't say the words "industry leading". I said "industry standard" - but maybe industry common would have been more accurate.
SW reserves have more days off than any other carrier. That's true...if you live in base. However, like almost every other trip, reserves are not commutable on both ends. JetBlue, for example, starts people on a PM RAP and moves them incrementally to an AM RAP by the last day of the period. (they also offer long call for the first few days of groupings > 4 days, but that's neither here nor there).
So a commuter at jetBlue might get the full 12 days off. At SW, yes they'll get 15 or 16 days off, but if they live out of base they're commuting on 4-5 of those days, bringing the total down to an equitable 11-12 days "off". Granted it's a pilot's choice to commute, but it's a reality of this business so they should be intellectually honest when comparing reserve at SW to their competitors.
SW also does not have long call reserve. That means commuters must be in domicile at the beginning of their RAP even if there isn't any flying to assign. There is no reserve trip ownership. Reserves are not typically released on the last day of a reserve pairing even if staffing is excellent and there is no flying to assign. If a reserve pilot returns to domicile on the last day, they are not typically released. Instead they are to remain telephone contactable until the end of their RAP which, for a commuter amounts to on site standby.
With regard to dropping trips, you can never "drop" a trip. There is a trade board where you can attempt to give away your trip. If someone is willing to take it, that's great. If not, you're stuck with it.