I disagree. I provide a gift basket with snacks such as sea salt caramel corn and other goodies from local vendors. I also put a postcard from a cool local venue or landmark that the guest can keep or send home. Seasonal items such as gingerbread cookies or fresh baked pumpkin bread are a nice touch. I also provide regular and sparkling water as well as wine in the mini fridge. On the end table, a glass urn with sample sized shampoos, conditioners, mini soaps, lotions, lip balms and toothpaste.
I leave treats on the nightstand and always have a candle lit or the string lights on when they arrive.
I also provide a dry breakfast bar and coffee for our guests.
Fresh flowers are in each room and the bathroom too.
I have 3 rooms in my home that I Airbnb and we are booked almost nightly with all 3. We have a 5 star rating and am a Super Host with repeat guests. This is with a shared bathroom.
Go above and beyond. Besides you can write off all your extras.
A quote I will always remember from the show #StayHere. "One towel is required, two towels show you care".
If all you care about is making money it will show.