I'm trying to decide if the Rancor is too wordy or I'm just reading too much into it.

No enhancements. Forced Reaction: After you refresh, destroy the lowest cost non-Vehicle unit in play. (In case of a tie, the active player decides.)

I've always read "you" as the controller of the card.  But if that is the case when will this effect ever take place when "you" != "the active player".

Like I said I could just be reading too much into this, but is the "Forced Reaction" on both players turns?

When *you* refresh, so that will only happen at the beginning of the Dark Side turn.  And yes, they could have replaced "active player" with "you" a second time, but repeating the same word multiple times in a sentence can be bland.  Active Player is used multiple times in card text, so perhaps that phrase is included to give symmetry throughout the cards.  And besides, somewhere along the way, I'm sure the Light Side will find ways of "turning" Dark Siders to aid in their battle.  So if you can steal the other side's cards, perhaps the card text is already written for that (and other) situations.

Though it does make more sense for a Light Side force user / force sensitive / jedi to fall to the dark side rather than the other way around.  But then again, the entirety of the SW film franchise is a 16 hour redemption story.

 I suspect it allows for a future interaction that allows the DS to refresh during the LS turn (in which case the LS player would get to break the tie).

I think its just a reminder that the active player always breaks ties.