What's the deal with younger men claiming older women (60+) can be attractive?

Is it an attempt at flattery?
Is it currying favour for something else, like getting free editing on a poem or story?

The thing is, when it happens (rare) it's incongruent. There are no other signs or signals of attraction.

If it is true, what is it that they find attractive?

If it's not, why would they bother to insist on it?

Is it a misguided attempt to be "kind" - as if looks were the only basis for self esteem or confidence?

Is it just plain stupid - no reason at all?