Not enough to worry about.

If you want to do the next owner a favor, you should stub in the pipe for a shower, and then cap it behind the wall. So that if the next guy does want a shower, all he needs to do is break through the wall and uncap your work. Will save him time and effort.

We don’t have one in our master bath but we do have a separate stall shower with a seat in the master bath. The soaking tub has a hand wand for showering or shampooing.

I think having a shower in the master bath is fairly important for resale. How about a shower head in the ceiling like one of the new rain showers? There are so many new designs, maybe you can find one that will suit.

Yes.
I didn’t want to include a heater vent in my bathroom because the room is centrally located and doesn’t need it. But the installer cautioned me about it and said it would affect resale value.
You could always install a shorter section of pipe and cover it for the time being so you don’t have the sower head just sticking out there.

You say there are two other showers in the house but you don’t say whether or not this tub that you are asking about is in the Master bathroom or in another bathroom.

It may depend upon where you live. It might be worthwhile asking real estate agents. They tend to be in the know.

Roman Tub Faucet with Hand Shower

@Jet572 this what I mean, they come in different and colors and styles. The thing on the far right is a handheld shower.