SENDFAIL and GETFAIL are triggered if you click [Cancel] followed by closing the DCC box (by clicking [X] or pressing CTRL-F4).
However even while the end result is the same (cancellation + closure), SENDFAIL and GETFAIL are not triggered if you just click [X] or press CTRL-F4 without first clicking [Cancel].
Also FYI: the "/help dcc" section of mirc.chm fails to mention under 'Total Max. Cps' that you can set <n> to 0 to disable speed throttling completely.