When I see the Evans Gambit, I don't see the point of it, maybe because I am a beginning player. It seems that after:
[FEN ""]
1. e4 e5
2. Nf3 Nc6
3. Bc4 Bc5
4. b4 Bxb4
5. c3 Bc5
Since the bishop can go back to c5, it seems we are just back to the beginning and white has already lost a pawn. After watching some videos on this, I have seen that white can build a strong attack if the queen moves to b3 which can then backup the bishop on c4 and eye the a1-h8 diagonal, and the critical f7 square. Is this it's main purpose (especially if it is accepted)? If it is, why is it accepted more than declined?