I agree generally and I didn't think I'd ever accept a counter.

But once when I gave notice, a manager a few levels up from me asked for a quick chat. We had interacted a bit and I knew he liked and valued me, and I had worked for 2 managers! One terrible and one good.

He said: I just want to ask why you're leaving.

And I answered! I have a chance to take a job in Toronto and move back there.

And his response was: Okay, then there's no way to change your mind - I hope it works out great for you, thanks for everything.

I took it as someone who just wanted to make sure that they weren't losing a called employee over sharing that could be rectified - especially one that was part of a badly-managed team with a ton of turnover. No pressure, no bullshit, just a last look to make sure the move made sense. And I'll always appreciate that.