I would say, and this is just me talking, that if your job opens back up and you refuse it, you should NOT be eligible for ANY government cheese, state or federal. Unemployment should be for those that were forced from work for reasons out of their control, not as vacation pay.
I believe in MA you lose a state portion. The company has to give you reasonable notice so you can set up child care. But the employee and the start are alerted at the same time. For furloughed workers, benefits are cut if the employee doesnt respond 3 days after the third work day.
Its not all beer and skittles.