It matters.

Suppose there is congestion, and that if the sender(s) don't slow down, it will just get worse. Well, they don't find out about the congestion if the receivers lie (and congestion is asymmetric, so that the ACKs get through just fine).

That's not good.

Now, one way to deal with this is to lie but only for a bit. After a while of not receiving anything, the receiver should stop sending ACKs and the sender should notice the congestion. That might help. But the underlying problem is real: lying ACks -> failure to detect congestion -> worse congestion.