So basically, women still have to make up a boyfriend rather than just being able to say no. And men are still giving more consideration to the imaginary guy than they are the woman’s “no”, albeit it for a different reason.

While your point is genuinely interesting it doesn't really solve much. Whether it's because the guys respect the hypothetical dude more (and this is definitely a thing), or they just get to save face, it's still a hassle for women.