Well I have completed the build of 4 Rental Units, two of 600sm each with a full sea view and two 400 sm units without a sea view (though one of them to a degree does have a view since its on the top level, but its not the same as the larger units).
Each unit is unfurnished and am leaving it that way, its up to the people who rent them to furnish them or ask me to do so from what I have in my own inventory (which is a lot, but some of them are prim hogs in my personal opinion, a in one chair that I really like is 10 prims which isn’t much but when you only have say 40 prims that eats into your budget a lot.