Why is this play so wrong?

[FMThe2nd]

PartyPoker $33; blinds 150/300

SB 1815
BB/Hero 1895
UTG 1880
BTN 2410

SB posts 150
BB posts 300

dealt to SB -- KQs
dealt to BB -- JJ

UTG and BTN fold
SB pushes allin for 1815
BB calls allin (has SB covered barely)

According to ICM, if SB pushes allin with KQs, BB should fold JJ, even though JJ is the favorite and BB will make the money if he wins. Not to mention that BB will be the big stack at the table and have an excellent shot at first. The $EV is $64.68 for a fold and $62.39 for a call, giving a -0.8% difference for a call.

Is this a case where ICM should be ignored?