I did my CPLH training on AB206 and all autos were with power recovery ... all but the one at the end of my CPLH checkride
The autos done in R44 with the company on LPC/OPC are to the ground. With another company the ones in B206 and AS350 are with power recovery.
I agree with most of the people here: It is good for your confidence to do them to the ground but not worth the risk of damaging the helicopter.
If you auto an AS350 to 3-5 feet with flare, reduced forward speed and power recovery, you will survive the day the engine quits (all parameters being equal).
There is no simulation of the 'real thing' ... add some bad weather, rough terrain and adrenalin because you know this one is for real and it will definitely be a different experience compared to the ones you did in training.