I think it would honestly depend on the circumstance.. and for me, it would hinge on how genuinely remorseful the person seems, and exactly how involved/aware they were at the time.
I'm Jewish, and even though I'm lucky enough to have a family that was, as far as I know, relatively untouched by the Holocaust since we'd already passed through Ellis Island before the 1930s.. it's still something that I feel very strongly as part of my own cultural history.
So.. for example.. Hitler, and his upper-tier. No. Never. Forgiveness is not an option for me, ever. Not only would I never be able to forgive them, but I'd never give them the satisfaction of hearing the words. And I don't consider that holding a grudge, because it doesn't pain me to hold that anger against them.. it would pain me more if I forced myself to let it go. And they just don't deserve it. They did far, far too much and caused far too much pain. To the point of torture, grotesque torture in many cases.. I've done too much research and read too many accounts for me to be able to imagine myself forgiving the masterminds. Nor could I forgive any who took pleasure and delight in what they were doing.
However.. I also try to be a realistic and fair person. I can usually see both sides of a story, even if I don't personally like it. So, say there's a soldier who joined Hitler's army because if he didn't, he risked persecution of himself and his own family. He knew what he was doing was wrong as he was doing it, but he was too weak and cowardly to be able to risk himself and his own loved ones. If he is torn up inside with guilt, and is breaking down in tears in front of me, and telling me the depth of how horrible he feels and begging me for forgiveness even though he knows he doesn't deserve it.. I would probably be able to forgive him. Because.. who am I to say that I personally would be any less weak and cowardly? Herd mentality, and the sad but true human ability to see other humans as mere faceless sacks of meat.. allow ordinary people do to disgusting things. And if he's done something since then to try and heal the wounds.. such as writing sincere and respectful apology letters, or speaking out against Anti-Semitism, or donating money to surviver charities and Holocaust memorials, or providing information to help us find any of the masterminds still alive, etc.. again, any sign that he's truly sorry and taking action to help the community heal, I could forgive him.
But if he's just sitting there asking for forgiveness but doesn't truly mean his apologies? Hell no. He's apologizing now but hasn't lifted a finger to even attempt to mitigate the damage he did? Hell no. He's only suddenly sorry once he's about to die, when last year, he didn't care? Hell no. He was more than just following orders to cover his own ass, he was going above and beyond by making those orders? Hell no.
Now then.. in Simon's specific circumstance.. if I was in a concentration camp at the time, I probably would not forgive him and even if I did, I would not give him the pleasure of hearing the words because everything would be happening around me and I'd be so angry at my captors I wouldn't want to help any one of them, not even a little. I'd be thinking, "How dare he ask me to forgive him when after he dies, I'll still be in this hellhole against my will!" I would probably tell the soldier to find some other random faceless Jew to fulfill his selfish wish for peace of mind. After all, that's all I'd be to him, a random faceless Jew that the nurse pulled from the hallway because the forgiveness from a Jew, any Jew, is all he wants. Screw that.