“A non-Catholic CAN go in and talk with the priest, but the full benefits of the Sacrament will not be available to him.”
A duck is a duck is a duck, no matter what name you call him.
I am a non-Catholic by Catholic standards. However I have friends that are priests and nuns. I have spent time worshipping, praying and meditating with priests and Carmelite nuns at the monastery. And, I study Catholic doctrine. No human can withhold the most Holy Sacraments from me as the sacraments come directly from God and the only intercessor is His Son.
I have met priests that Jesus does not know, even in the Vatican. I have also met quiet humble nuns whose prayers I have heard from many miles away. Remember, the strong are weak and the weak are strong when it comes to knowing God and experiencing Heaven.
Because the non-Catholic does not believe in the Sacrament of Reconciliation, he can’t validly receive absolution.