You can encode an opinion into a fact by attributing it, but this doesn't make the opinion a fact-- only its fact encoded version is a fact and they aren't the same thing.

"This is a beautiful sunrise" -- opinion.

"Nullc thinks this is a beautiful sunrise" -- fact

But the beauty of the sunrise remains an opinion.

Being able to fact-wrap opinions and unmeasurables is an important communication skill since sometimes working with fact-wrapped views is sufficient, but it often isn't especially when it comes to setting rules for other people's behavior.