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If a cop, who is giving a legal witness statement, provides an opinion... surely that information ought be taken seriously?
Deliberately misleading an official investigation would be perverting the course of justice and misfeasance.
For example, somebody is caught with an ounce of weed but manages to chuck it down a drain before it can be confiscated; two police statements would stand as a strong testimony that the accused did indeed have a controlled substance with intent to supply. Likewise, if a cop held the opinion, but could not clarify outright, that "fans were rushing the gates" at Hillsborough then it's perfectly reasonable to accept it as supporting evidence.