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Not entirely. [He lifts a hand to forestall anything that might come after he says that] I'd like to, for Akito's sake, but I can't. I don't know you, and nor do I know if you can protect him. [More serious about this. Akito can't fight anymore, and even though he likes this place, is it dangerous. Lind needs to know that Tsuna can protect Akito before he'll accept that]
You may say you'd protect him with your life, but I'd prefer to know that you can do that without anyone dying. It would upset Akito terribly, after all.