I had a tenant just move out after a 12 month lease and, while the carpets (in bedrooms) were not brand new and had a couple of small stains (I took detailed photographs), they are now horribly stained and completely unusable.  

I love wood floors because they do not stain and can be easily refinished every 10 years or so.For wood floor people, I recommend Rejuvinate (Home Depot).

The whole house needed paining, dirt/stains on walls, trim, doors.....  

I had both cabinets sanded and stained and this was the results. 

Since she’s still smoking and the paint will eventually stain again, do I need to scrub the walls clean before priming and painting? 

When I got walked through the dining room I noticed a LARGE water stain that had not been there previously. 

But the inspections I’ve had done in the Midwest almost never point out a real pro-blemish, if it isn’t “known good” like a fireplace, water staining, or aged roof it will just say “you should have a pro look at this, it doesn’t look brand new...” they never brought thermal gear. 

The items that may be considered "wear & tear" are the holes in the drywall & carpet stains from wine. 

Lastly, when you meet to get the keys, walk through the house and make note with the landlord of any holes, stains, etc that you don’t want to be blamed for when you move out.

The property inspector noted the wall as having been recently repaired and some of the block had white efflorescence and there was some visible signs of water intrusion from stains on the wall.