I guess if you value someone, and they say something that is so very intrinsically them (and not you), you can have great appreciation for the things they say without actually agreeing with them. It's a vicarious acceptance, as it stems from your relationship to the person, and not the statement itself. It's very intimate.
On a wider scale, this idea is being pushed in the name of tolerance. Moral/cultural relativism etc. Which I guess I can appreciate without actually agreeing with it
One of my clearest memories of this kind of acceptance was when my estranged sister finally elaborated on her beliefs. She described a very agnostic position, which I was intensely appreciative of. This puts me in the position of someone who is agnostic but who is generally dismissive of the agnosticism of others (they tend to replace atheism with it which seems silly), who then was relieved his sister was an agnostic because it could have been so much worse.
I guess I would describe that relativist interpretation as a kind of benchmark that demonstrates a particular level of thinking. Some people can't see much further so tend to glorify their acceptance relative to those who haven't made it yet (often hilariously driving their foot square into their mouth when they try to describe the category of outsiders they've surpassed). Some people get past it and try to find out what's actually right regardless of who's beliefs it goes against (though again, there's a subclass of people defining themselves relative to their position: those that want to swim against the current). Shit maybe I should make a flowchart