I guess some clarification would be in order. I think most people assume that ‘wear & tear system’ means persistent wear on the aircraft i.e. cumulative effects over the life of the virtual aircraft and it will be how you left it the next time you load it up.
Recapping the list, the ones I know for sure have persistent wear:
A2A
FSReborn
Black Square
BB Cessna 310
WBSim C172 (JF) some elements at least are persistent
Bonanza freeware mod by CAPTMATTO is a WIP
I can’t speak to whether or not the others mentioned here have a wear and tear model that persists next time you load up the aircraft.