just because you can perform new age word tricks that make it seem like that which just happened didn't really happen doesn't mean it didn't. forgiveness is about recognizing on a very real level exactly what happened and why it happended and understianding how it happened and then choosing to forgive and let go and accept the healing power in that action. but this whole "it was all an illusion to begin with so lets pretend it never happned" is really not helpful in my opinion.
i didn't realize ACIM embraced this kind of thinking.