As I talk to someone, I'm very aware of the mental model I'm building up of their feelings, what's important to them and the meaning behind their words As long as there isn't a core value conflict, I'm pretty unthreatened by trying on perspectives different from my own. Face to face, in particular, I find it relatively easy to understand why someone might feel a certain way or believe a certain thing, even if it's not my personal belief.
I found this confusing as a child, when I was puzzled that I could take on my Dad's perspective (he's an exceptionally inflexible ESTJ), but he couldn't entertain other perspectives in the same way. Maybe part of that is the Ne tendency to explore possibility without necessarily committing to it.
I spend a fair amount of time translating between people at work, and the ability to listen at more than a surface level comes in handy for that. I also think the ability to understand the perspective of others contributes to the INFP's reputation for being flexible and easy-going until a hidden value mine is hit.