The first half of the article was all about creating this particular atmosphere of luxury and welcoming. Which I actually do kind of get, there is a big difference when you visit someone's home where you can tell your hosts want you to be comfortable, and have gone out of the way to make it a nice space. The problem is associating those things with expensive things, really for no reason at all.
Things like plenty of clean towels, well-lit spaces, having the house clean and dusted, houseplants, having lots of snacks and beverages on hand (bonus if you ask ahead of time what foods your guests like to keep in the house), plentiful and easy-to-find toiletries, a super clean bathroom .... etc. etc. All pretty cheap things you can do to "impress" your guests. Once you've done all of those things for your guests and made handmade macarons, if you still have time on your hands you can go buy some expensive soap.