Yes, but there's an important difference here.

People that lease cars will almost always be able to claim the cost as a deduction against their income. A real estate agent, for example, will use his car to drive prospective home buyers around to the different houses he's commissioned to sell, and he doesn't want to be doing that in a old jalopy. Much of the trust he tries to instill in his clients relies on their perception that he is "successful" in what he does, and he can't do that if it appears he can't afford a second pair of shoes. He wants them to believe that he makes a very good living selling houses so that his clients figure that he knows what he's doing and that they would do well to follow his advice. So, he'll lease a brand new car every year to make it look like he can easily afford a nice car. But, the cost is a business expense and is deducted against his income, if he has enough income to cover it.

Companies will lease cars for their sales people. My sister used to be a sales representative for Nordic Pharmaceuticals. She'd have to drive up to Flin Flon and Thompson in Northern Manitoba every so often, and you can be a good 20 or 30 miles from the nearest phone on some stretches of that road. So, the company would provide her with a new car every 2 years, and she would also use it for her own personal use. The company would claim that as a business expense on their corporate return because their sales people need reliable cars to make visits to the doctors in remote communities.

I don't think anyone actually leases cars just to be able to drive a new car every year. Or, at least I expect it would be a rarity.