Acknowleding someone’s opinions and feelings can be as simple as being quiet, letting them speak, giving them room to express themselves without interruption, objection objection or reprisal. You don’t need to automatically alter your course of action just to merely recognize and acknowledge something someone’s said, sometimes just shutting up and being deferential is enough.
“Thank you for your opinion but I’m going another way” is no more of a failure than establishing any other decent and respectable boundaries between peoples.
Manners maketh the man (or woman, or however an individual chooses to self-identify).