I think it can be useful for comedy (as you've done well here) or when it's a known, acceptable kindness that both agree to such as "I'm doing okay" if you both know you're hurting but you don't want to burden someone with it. But then, I don't even really consider that a lie if it's known by both people. It's not an attempt to defraud or falsify. But even then... I just view reputation and trust as really import (more on that here) so any lie, to me, seems not worth the risk of damage it can cause.