S Corp Instead of LLC for Rentals?

[Roger Laughary]

I searched for detailed information regarding this before posting, but was hoping for some more distinct answers. 

I have 8 units right now in Kansas under one LLC and have a W-2 job. I also have several friends (some with around 15-20 and some with over 50 units) and the LLC seems to be the entity most have chosen after researching and getting legal advice. I do however know one person who chose an S Corp and she has probably 30-ish units. Many of these friends I know have similar situations, some though are completely self-employed with passive income and some have W-2 jobs as well. I don't see a rhyme or reason as to why someone with the same situation would go for an S Corp over an LLC or vice versa. All of these people are in Kansas.

One of my co-workers decided this month to buy a new residence and keep his old one as a rental. This would be his first rental property but he'd like more in the future. He spoke with his accountant and they suggested setting up an S Corp instead of an LLC, because there are some "long-term benefits" supposedly. They also told him passive income like rentals are better in an S Corp because you can carry over more business loss to your personal tax side to offset personal income. I haven't found anything to support this.

Could anyone provide some clarity as to why some CPA's and Attorneys say do LLC, and some S Corp?