The moral component has already been discussed.
From a practical standpoint, embellished resumes are a recipe for major trouble. So what if you get hired, and then are put on a project that you claimed you can do, but actually can’t?
I had a coworker just get let go because of that scenario. Not so much the embellishment itself, but because he oversold himself, and showed later that he did not have the skillset for which he was hired. Well. Bye bye.
I, on the other hand, did NOT embellish my resume or oversell myself for a position I was applying for years ago. The employer was honest enough to tell me that while I had strengths in some areas, I was weak in others where they needed a particular skillset and got turned down. BUT: they said there was another, lower position for which I could apply where they were low on skills I did possess. I took it. That was just under ten years ago, and within a few years, I was at the position I had originally applied for, and still am.
Embellishment is a bad career move.