Hi,
I’m not sure about others but we (Waterhouse and Mackintosh Homes) don’t provide carpets. The reasons being, as you’ve mentioned, is because it is a soft furnishing/ classed as a content for insurance purposes and also that people treat carpets in different ways (some may need replacing after 2 years whereas others over 10). If there is a vacant flat and the previous resident/ their family has left the carpet and it is in good condition we give the new resident the option f replacing- if they want to keep the carpet then we pay for cleaning it.
Hope that makes sense