I think the funniest excuse friends give each other when one wants to be in a relationship and the other doesn’t, is when one says “we don’t really have anything in common”. If you don’t have “anything in common” why are you even friends in the first place then? lol. Now I’m sure that most people have more excuses in this situation, but the ones where this is their only excuse for not getting together I find it really funny because the other person is just so clueless.