i do that a lot, with customer communication (especially via mail but also on the phone). i makes the other person feel seen, they are usually in a better mood afterwards and more likely to do business with us again, cost me nothing, is a good practice to lie (since it's not actually my/our fault).

would be very careful though about doing it in a relationship, would probably only do it, if i really really cared for the other person and see the situation itself as sorted out and 100% forgave them, otherwise such falsehood might lead to trouble.