I agree 100%. I'm on both sides of the contracting deal. Lunch goes a long ways with me and I do the same for people I'm working for me. It doesn't have to be fancy but I'm a firm believer it a great tool to develope long term working relationships.It's true you never get to point where you should stop being open to learning.
Our mindset is that we want to maintain a good relationship with people, and show kindness whenever possible. We are not in a situation to literally pay a lot forward, though I am known to sometimes tip a little extra if it's possible when someone does work here. Sometimes we'll send some fresh eggs or garden produce home with somebody at the end of the day. My wife has fixed dinner for workers or we have picked up something in town for them to eat. It's kind of the rural way that I grew up with and I love being able to do those those small things.
Both my wife and I have recently been down with Corona, and mine went into pneumonia. Friends have been to the grocery for us, and a couple guys from church have went to the feed store for me and have mowed our yard. I'm really appreciative when people are willing to help, and always enjoy the opportunity to return the favor.
With every one I work for I have an expense account and I tell them up front there will be meals for people we are doing business with on it. 99% completely understand and encourage it. The other 1% are not people I want to work for because if they don't care about our contractors they don't care about me.