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Say that you just happened to have the new bed lying around (maybe you bought it while dog sitting for someone else, or as a gift and it's no longer needed) and the neighbour's dog seemed to choose the new over the old. Of course since you don't currently have a use for it, you'd be more than happy for the neighbour to take it.
Or, "I love your dog so much I couldn't resist treating her to a new bed."... I can't imagine anyone taking offence to that :-)
I'm looking after a neighbour's elderly black lab for the week and am in a bit of a dilemma: the bed they sent her with is lumpy, quite hard and too small, so she just can't get comfortable...and a stiff old lady needs a decent bed!
So now she's in a big, soft, flat one and much happier.
What do I tell the owner next week without sounding like a total asshole??!!