I think the ability to offer unconditional positive regard hinges on the capacity to view humans as fundamentally good in a world of complex circumstances. It is not to say people are the victim of circumstance, it is simply acknowledging that for whatever reason a person can lose a sense of internal control. Helping a person re-gain a sense of personal control isn't just about taking responsibility for actions or practicing some kind of atonement, it's about giving the client back the freedom to exist the way that he/she is meant to exist. If you beleive we all have the right to access a life that is congruent with a positive sense of self, than we are all good people simply trying to negotiate that path. A client who comes in on thier own is often crying out from the pain of incongruence in thier lives. Harsh judgement will only make it worse. Thier beliefs may be different from ours but the struggle to feel good about ourselves and our actions is universal.