In criminal matters and for public policy, yes: actions alone matter. One could believe, for example, that the African "race" (sic) is inherently inferior without being a criminal. Freedom of belief is a sound public policy. The opinion the African "race" (sic) is inherently inferior is still immoral, however.
It appears that what you previously said only applies to the judicial system then. I can understand that though I still disagree. A persons motives make a difference to me though in the justice system. The justice system is a social remedy to cure criminals of their propensity for crime. If a person robs and shoots a clerk for money the problem is not as difficult to resolve as if someone shot someone because they enjoyed the act of killing. Thus sentences should be different and I do judge the latter as more immoral than the former regardless of whether the result is the same because the solution is different.
It's emotions and motives that I usually discount. Opinions are different. We all have prejudices and emotions that are generally classed as negative. I certainly do. I try very hard not to let those prejudices and emotions determine my considered opinions, however.
Emotions and motives are important though in predicting future behavior and also how best to deal with an individual. You are crippling yourself if you disregard such information.
Consider this as a concrete example. I tend to dislike evangelical Christians intensely. That is a prejudice and an emotional reaction. My opinion, however, is that there are many good and decent evangelicals out there. I haven't personally met any but then I haven't looked either.
Ok I accept that.
It doesn't matter to me why someone might believe that homosexual behavior is immoral. The opinion itself, if genuine and not just a hasty judgment, is unacceptable to me.
It doesn't change the fact that it is unacceptable to you but it does affect how you may interract with such a person. If a person is a sheep of the flock and believe that homosexuality is immoral merely because their religion says so or their pastor says so that is qualitatively different then if a person through some kind of ethical calculus determines homosexuality is immoral because it is a waste of energy toward more productive pursuits.
Weighing rationale and reasons may not change how we accept an outcome but it is a good predictor of future behavior and how best to deal with it.