Personally, I’d make every effort to resolve a situation before it got to me resigning and then subsequently being asked to attend the charade of an exit interview.
A company that either didn’t listen or didn’t act doesn’t deserve any more feedback from me. I’d have no qualms in talking about what happened with other people when I’d left, colleagues and suchlike, and have don’t consider it ‘burning bridges’ to tell the truth about a situation. A quality employer would see that I was forced to leave and dealt with it professionally — not telling the truth, for the most part, is unprofessional to me.
If I was leaving for my own reasons, I got a better job or something personal, then that’s not the company’s business and I’d refuse an exit interview.