It depends on the situation, but when you have a disagreement with someone, for example of a different political tendency about serious issues, if they acknowledge my perspective and don't just talk past me, I'm more likely to engage with them more seriously. The acknowledgement lets you know you share some kind of reality to discuss even if you disagree. It's not only about feelings (though that can be part of it), it's combating the assumption that you don't see what they see and therefore your words are spoken out of ignorance and can be dismissed.