Do they make a distinction between the fixtures and features of the property itself, and any tools/equipment/materials you have at the property?

Get to know your target area and keep watch for deals that make sense, but generally value investing is dead in this segment of the cycle.

accommodate a buyer's request for detailed rental and financial history, when selling only a small segment of your overall portfolio?

Once you know the segment of the market you want to focus on, you'll be better positioned to move forward.

Phoenix is obviously going to be leading the charge on that.The main population segments moving here are going to be:1) Retirees from colder states (Florida #1 destination, Arizona #2) Over 10,000 people turn 65 every day.2) Younger Generations from California (mostly from SoCal - Median home price is double Phoenix's)The main thing that'll keep the ball rolling is young families from more expensive markets like California.

For federal income tax reporting this means the SMLLC is dissolved and there's no distinction between the SMLLC's assets/income and the owner's assets/income.The tax treatment of you holding the property directly vs through a SMLLC taxed as a disregarded entity will be 100% the same. 

To me, this segment of the corporate rental market is under-served and my thoughts are to use this as an opportunity to provide an accommodation that would be considered “high-end” or “luxurious.”

It depends on what segment of the market you are looking at.

I've got the feeling that that there is a distinction between hard money lenders and private money lenders.    

It has some distinct positives, and some major negatives.