Deleting the commitment would remove an uncomfortable detail, but it would also remove useful context. Marking it complete would make the record inaccurate. Moving it Later would preserve an intention you may no longer have.
Skip says something simpler: this was part of the plan, and it was not done or moved. It does not say why. It does not label the choice wise or unwise. It does not turn one outcome into a story about you.
Over time, skipped commitments can help you ask better questions. Was the work no longer relevant? Was the step unclear? Did another priority take its place? The record cannot answer those questions, but it can help you notice when they are worth asking.
Truth is more useful than a perfect-looking history.