I don't have a problem with saying "let's agree to disagree," as long as it's understood that we still disagree. Too many times, however, the person who wants to "agree to disagree" really means "let's agree to overlook this disagreement and move on to something else." Well, no, I'm not going to do that. We disagree, which means that I'm right and you're wrong. If you want to adopt my perspective on things, then we have a basis for moving forward. If not, then don't pretend that we don't disagree any more, or that there's some chance that, in the future, I'll actually come around to your way of thinking. I just don't see that happening.