Definitely. And I don't think it's an entirely rational decision - often just a strong distaste for going back without any real reason why it would be bad, or hard.
Even more often, I find it difficult to get back into a character, even as I go back to playing the game easily. This one mostly depends on the complexity of the game. If I go back to Destiny 2, I'm going back to my warlock, because I just pick a gun, switch to some simple subclass, remind myself where the keys for the three or so abilities are and I'm good. If I go back to ESO, I'm definitely making a new character, because going back to my main would mean to relearn an entire build, with ten abilities that all have side effects and different durations and interract with each other in subtle ways... Nah, I'd rather skip all of that.
EDIT: Mind you, both of those are games I want to go back to. It's just the approach to characters that's different.
A lot depends on the type of game. I find it hardest to get back into RPGs, because those tend to be long and leave me feeling "what the heck am I doing again?" I have a save in DA inquisition at the big party, and I tried going back, and I don't remember what I was even doing or which parts I had done already, or which people I had made deals with. OTOH, a shooter generally has some simple weapon options and the core of the gameplay is running around and clicking when guys are in the crosshairs. It'd be hard to get back into a competitive multiplayer thing, but not really normal gameplay. A Civ type game generally contains pretty much all of what you were doing in the board state, while it takes a bit to look at an old map and figure out what you were trying to do again, it's still feasible. And of course games aren't that long, so starting a new run is good too. OTOH, while Crusader Kings 2 is also mostly open information, it's harder to dig through everything and remember which people you wanted to marry versus undermine (much less the non obvious mechanisms for actually arranging those things.
Sure, the more involved and complex a game state can become, the harder it is to get back into it after a break. At some point, it takes as much effort to start a new game as trying to figure what you've been doing before the break.
Part of the reason why I haven't gone back to Skyrim or Fallout 4 recently is I don't want to spend the hours downloading mods and convincing them to play nicely together. I have 400+ hours in each game, so whatever newness I'd experience isn't worth the hassle anymore - I'll just wait for the sequels and start fresh.
For me, it's often about intimidation -- the more I put something off, the more I build it up to be a bigger and bigger thing in my mind, and the more effort and energy it takes for me to face that challenge. (Not just in video games, either -- this is why my procrastination on any subject can get very bad.) It's not really related to the challenge of the game itself, but rather to how much weight I've put on it.
For games with a scheduled online component, there's also the fact that, if I miss something once -- skipping a one-time event or getting behind on login bonuses or the like -- it can torpedo my enthusiasm. I'll always be thinking about the thing I missed, and that can get me into a 'what's the point' kind of mood.
I sank about 100 hours into Dragon Age: Inquisition and Pathfinder: Kingmaker and I will quite possibly never pick them up again. It's going on nearly a year for Kingmaker and three for Inquisition. It doesn't help that, what joy I had, was eventually ground out of me after that length of time, between a pair of games that went on for interminably long and just became increasingly hostile to actually play (Kingmaker, anyway: fuck the kingdom death spiral and my decision to level everyone equally screwing my party).
If I like a game enough, I'll probably stick with it until it's beaten. If I quit before doing so, I probably won't go back to it. I've gone back to Skyrim and Spider-Man to finish out content, but I beat the main stories for both of those games before going back to them months or years later.
Not me. For some reason, if I take time off from a game, then when I come back I start doing much better than I did when I practiced all the time. It's kind of annoying because of how little sense it makes.