I believe that guys have a soft side that they do not like everyone to see and when they see a woman crying it makes them feel guilty for not wanting to be with that person and that would be my guess on why men lie when they break up with someone.
my guess would have to be if they're a nice guy; they feel bad about breaking the relationship off, but they no longer really have I guess you could say.. And "intrest" in the relationship, or he just see's that you two weren't really supposed together or just weren't working out.. Now my guess on a guy who's a total jerk would be that they see that what they're doing is wrong and by telling you the lie, they're trying to convince themselves that the lie they told you is really true - even though it's not. They just don't want to feel any guilt .
WELL! I have learnt that males don't know how to tell the truth. When they know there isn't a good reason for breaking up then they start spinning a story so they don't look like the bad person. Males tend to try and shift blame on other people because they just don't know how to take responsability for themselves. Some might care enough to lie, but then again I wouldnt really call it caring if they are lying to your face. Thats being a coward. No excuses for lying.