I think it's totally valid in the sandwich shop example, where people will literally choose something else based on what they have to walk past to get to your door.
But for a professional service where you have an ongoing relationship worth potentially thousands of dollars per year, if someone is put off by a lack of front row parking, what other utterly trivial things are they going to find fault with? Those tend to be the clients that ask for the world and get it at a bargain and then still complain about the bill.
It's not that I'm not happy to go the extra mile for good clients, but there are definitely good clients and not good clients and creating a rule that you should always delight everyone all the time means you're going to waste a lot of time trying to delight people who complain about having to walk across the parking lot...