As I understand it, the theoretical point of aiming for accurate empathy is that a person who is accurately understood might be willing to reveal more in therapy, and, that, it is hoped, can lead to a more productive discussion.

I would react differently to the two statements. My mental reaction to the first one would be very much like has been expressed on this thread: Obviously, I feel hurt. Anyone could see that. So what is the use of this T? Why would I want to discuss anything with her/him?

On the other hand, my mental reaction to the second response would be something like: This person understands exactly how I feel about this incident. Perhaps I can talk more with her/him about this incident, and about other painful incidents as well.