Of course there can be different goals, but I think there's something omitted. It's not quite neutral to put aside some goals for other goals. Reading that your friend wants emotional support rather than truth seeking or to understand their coworkers different values is fine, but also sometimes it's not for the best. The choice of when and when not is a choice, it's fuzzy and reflective of one's values. It's not the sole choice of one person that the other has to then read and adhere to either.

Sometimes friends are wrong to the point of the truth being more important than emotional support. More important for them to hear, or for you to stay aligned to your own values, or for the parties they're mentioning to get fair treatment. It's not so interesting me saying that broadly as I have, it matters where one has chosen that point to be, not that the point exists somewhere.

It's not neutral of me to recognize that the jokey casual conversation I'm having at a bbq is a vibes convo and thus if the jokes start suggesting distorted assertions about different races I should adhere and join (or even just nod politely). Or more mildly, as my friend starts complaining about their boss, who I think might be right, there is some point when I think it might be best for them to know.

Most of these goals are not strictly opposed to each other. They only look opposed when the thing we want starts to contradict with some of the agreed upon "facts" of the situation, and then we say the facts aren't always what matters. To oversimplify, if you choose to give your friend emotional support over truth then they will get the support and be wrong (or vice versa). This is okay if that's the right tradeoff here, but it shouldn't be distorted into belief that your friend is right. And being willing to do that in circumstances A and not in circumstances B is reflective of one's values.