At YVR for a Malibu when I rented via Enterprise it showed the exact fuel reading on taking the car and returning. However the agent refunded me the difference without me asking. At the same EHI branch, when I rented a CT5 from ES there were no exact fuel readings (but this was a dealer bought car). I doubt a Malibu taken from ES has the exact same fuel reading since to get it, the agent has to scan the car but for ES the agent does not scan the car and uses a paper slip.
I feel like at my local airport they top up the tanks to full right after cleaning so it’s fair. The worst are the BMWs you rent in the Enterprise city locations that don’t refuel the cars between customers where the last renter can drive a lot after refuelling and it takes a lot of driving for the fuel gauge to drop by a 1/8 digital bar. One time I got a BMW and after a block the entire gauge dropped by 1/8 and of course when I returned it , I gave them more fuel (without a refund).