It sounds more like he is resistant to the idea than he is not ready. There is a difference. Trust me. My son turned 3 in July. He finally started to actually use the potty this past month. He has been ready for quite some time. Over the summer, we found he could hold his urine in for hours if he wanted to.
I think part of what has finally worked with him has been making him sit on the potty for 5 minutes or so after he has had an accident. We are still working on the BMs. We are making a little progress with them but aren't quite there yet. Honestly, though, it justed seemed like someone flipped a switch in his brain the one night. (About 2 and 1/2 weeks ago). He came out and said he had to potty. Since then he has had only 2 urine accidents.
Like I said above, we had him sitting on the potty periodically throughout the day trying to get him to train. Each time, it seemed within 15 minutes of getting off the potty he had an accident. So after each accident, we had him sit on the potty (partially in hopes of getting the BMs in the potty). I'm not sure if that did it but it helped deter the I'm too busy playing mentality. It takes less time for him to go on the potty himself than if he has an accident has to sit on the potty and then change his pants.
See if you can find a common element to the times that he has his accidents. Is there a certain television show on or is he playing with a certain toy? Maybe he feels what he is doing is more important.
Well, I hope my ramblings have helped a little. Just a little advice from a mom still working through the process with her guy. (My sister potty trained my daughter for me in 1 weekend both wet and BMs. Even she found my son a challenge, though.) Good luck and God grant you the patience needed for this challenge.