Its all about expectations.
If guests expect <===> and receive <======> then they are pleased and leave good reviews. If you set the bar high and thats what they get, they just feel, well, its what we expected.
Every property is different. Depends on how much a night you charge, how long the bookings are for.
I have included guest soaps, made locally, with our name on it, Cost, £0.70. Flowers, maybe £5 a week. Very little compared to the daily charge for the apartment. But little touches.
Cleanliness is the number one thing. You can have the best place in the world and everything can be perfect - all it takes is one curly hair found in the shower and thats all they remember.
The kitchen, if your kitchen is mainly for "show" i.e. guests are hardly likely to eat in say if you are in a city, then basics is fine. But if they are likely to be actually using it, think of what wee extras a kitchen for a guest would need. Collander for draining spaghetti? Measuring jug? Replace your chopping boards if they are being used as it doesnt take long to start to look tatty.