IMO, it's not worth it unless you are trying to sell very high end specialty things. Over the top theaters, golf sims, TV lifts, and shades are all good reasons to have a showroom.

The one thing I will say is that it does legitimize you in the clients eyes. I know a dealer who made it a policy to sign a contract in person. Having a place to do it and answer questions makes a "Showroom" helpful. Once you tell a customer you have a showroom, that sometimes is enough for them.

So unless your doing big ticket stuff, make the space functional and a few things you can show but it doesn't have to be over the top. Another point to having a showroom is hosting lunch and learns, happy hours, etc. As I'm typing we are having a great contractor showing up to our place. We like to annually review how we did and see what we can do better going forward.