Additionally, the tenant has expressed interest in purchasing the property and if i did allow him to do that it would only be via seller finance, yes i would seller finance to him while still holding my existing mortgage. 

Quote from @Ian Stuart: In my opinion, multifamily NOI growth will slow over time as inflation pressures in the U.S. continue to weigh on tenants' disposable incomes (which detracts from their ability to pay higher rents).

at least in my opinion. 

If you didn't, seems like a bad / inexperienced accountant to suggest such a thing.In my opinion, its the same as telling someone to go to a trade school and get a new career.A STR can help you lower your taxes but I would only do it if you were planning to purchase a STR.A STR is a business, you are responsible for furnishing the house, responding to guests, providing a great stay and experience, etc

I recognize that this is a matter of personal opinion, but I am particularly interested in exploring the concepts of lease and sub-lease.- What measures can landlords take to ensure protection while renting, and what steps should be considered prior to seeking a tenant?

NONE of these "ands" is a guarantee so it mathematically is incorrect to call it a numbers game.it is NOT a numbers game.The harsh reality of the matter is you need to think, and stop accepting opinions from others just because you want them to be true.

Looking to see if there are differing opinions.  

And appraisals should express a range.

I find the individual accounts help keep income and expenses separated by property which is useful for tax time in my opinion.

In my opinion, this is much more effective than texting, which often feels like a constant game of cat and mouse with phone carriers.