multipath is considered to be an impairment according to theory.
No. Theory does not "judge". Some human makes an assessment and calls it an impairment. We're all free to disagree.
can the existence of these multipaths under some circumstances be of any benefit when compared with a channel that has no multipaths, i.e. only a direct line of site path?
Definitely is an advantage, you have a lower outage probability with multiple paths.
However, the moment you start to consider your multiple paths as being somewhat uncorrelated realizations of the channel producing different channel outputs that you try to make use of to get a lower outage probability:
Congratulations! You've just transformed your SISO into a SIMO channel. No matter how much you try to call it SISO, it's no longer single-output :)
So, if you want to call it SISO, you can't make use of the statistical independence of paths, because once you do that, it becomes a SIMO system.
In effect: when you call a channel "multipath SISO", you're constraining yourself to not making use of the independent paths. So, then there's nothing "good" you can make out of this. You can, with the help of an equalizer in the ideal case only become nearly as good as the single-path SISO case.
Once you stop calling it SISO, you can make use of the nice math that -MO brings. This is not a property of the channel, but of the systems we mean when we say SISO or SIMO.