I've seen a lot of messages to this effect on the board this year, so I thought it might make a good topic for discussion. My bottom line is that it's sometimes true, but you shouldn't depend on it.
First, a lot of the regular posters here rent the same house year after year. I would say that's not typical. When we were renting out our house, it was at best half. Many renters want a different house every year, because it's like a new toy. While some renters want to come back to a familiar place, others want to try somewhere new.
Second, most renters are looking for a good deal balancing amenities against the cost. If you put a lot of nice things in your house, they'll only come for those things if it doesn't cost them more (or much more) to have them. What we found was that our renters liked a lot of information, even if they didn't read all of it. For example, we explained where the switch was for each light inside and outside the house. There was a refrigerator magnet explaining the trash days and system (can lids must be closed, etc). And returning renters liked to read about what was new that year.
Finally, while there are a few deadbeat renters who enjoy abusing your house, most renters don't set out to do damage. Our longest returning renters let a 9-year-old grandson into the hot tub. He promptly broke one of the jets, and 5 years later we have yet to be able to find a replacement. During their stays, they always broke something and inevitably replaced it with something slightly more expensive. They were nice people and did try to take care of things,
My view is that you do the best you can as an owner because it's the right thing to do. If you expect some kind of reward, you will be very disappointed sooner or later.