No real issue with using shims, and as mentioned they are sometimes used as original equipment by some manufacturers.
My modern Orange P7 for example had a shim fitted as standard.
Can be useful to minimise the chances of a seatpost corroding in the frame. Although removing a seized in shim can also be tricky.
As long as the shim is correctly measured, is well made and is at least 3 - 4 inches long then it should be no problem at all.
I'm not a fan of 'Coke can' shims, and whenever possible I prefer to find the correct sized post for the frame, than use even a properly made shim, just because it looks neater.