Yes - BUT, there isn't going to be a lot of variation; it's not like Bank 1 is going to agree to loan you $200K and Bank 2 is going to agree to loan you $500K.  

There are lot of variations at each park- age restrictions, renting/owning your plot of dirt, park fees, amenities, location.

A variation on this is renting out rooms in your house, which some people can dig and others (like me) would be in hell.

I'd suggest to try to narrow down the region you're interested in, the type of STR you want to have (there's so many variations, it can be condos, homes, cabins, tiny homes, glamping, houseboats, RVs, etc., they can be specialized for medical professionals, business travelers, large groups, etc.)

The step up in basis, as I understand, is generally when all the parties with the interest in the property pass on --- there are subtle variations when dealing with married persons such as Joint by the Entirety (as its call in NJ as if I remember correctly).  

I think in the past there might have been some seasonal variation, more sales in the Spring and less in the Winter in your area.   

There are plenty of other variations as well. 

There are big variations even in close proximity neighborhoods.

I've seen it used many times since though...or variations of it

If you have a lot of variation, you need a thinner plank (or even a glue-down) to follow the floor's contour or you need to level the floor really well.