Personally I don't like receiving them. It feels like the "Thank for the fav" spam that used to be a thing on DeviantART.
I personally do enjoy receiving them and giving them, because I happen to enjoy a little courtesy. I care absolutely nothing about whether or not it 'helps' me find an audience, I appreciate the people that come to my wall and post a little something of theirs, and I love to return the gesture to anyone kind enough to subscribe to me. A little humanity if you will.
It doesn't really DO anything for my comic from what I've noticed. I just like to do it because I'm literally SO HAPPY that I've gotten a new subscriber because I have a fairly small-time comic.
I don't think it's about "helping". It's just a nice gesture like @surenlicious said.
I used to do it when I first started posting my comic but stopped when someone unsubscribed after I posted on their wall. lol I don't think I gained any subscribers, but I certainly lost at least one!
To be fair, I think they were just looking for people to subscribe to their work and would've eventually unsubscribed anyways, but they saw I acknowledged them without returning the subscription favor so went ahead and did it.
Not anymore.
Back when Tapas was smaller and desktop only, sure, it could help your visibility, but now there is a major shift in readership toward the app so most readers don't even know they have a wall on the full site.
It's not really about getting your work known out there or if it helps your growth in any way. It's gratitude. I thank my subscribers as a sign of respect, not an advertisement. I think it's a rather skewed logic to view "giving gratitude" as a way of getting your name out there, regardless if it really does help.
Personally I don't feel the need. We're supposed to thank our subscribers by continuing to put out awesome work they love. 
Usually when I want to thank people, particularly if I've hit a sub milestone, I will include a little picture at the end of my episode of my comics, or just say it in the episode description of my novel and link to a picture hosted elsewhere.
It's fine. A bunch of us do have private libraries though--which uh...declaring what I've subbed to in a thank you note on my wall defeats the purpose of having a private library. I don't mind though, mostly because no one can find my wall to begin with so...the secret of what I read is safe with me and my nearly obsolete wall function.
Ah-hah, I get so excited someone followed me that I just have to say thanks! I don’t care if it helps anything or they see it. I need to!!! 
As already noted, it's really important to not do that for people with private libraries. There is generally a reason why they put their library private, so telling the world what's inside is not very nice.
My library is private for relatively weak reasons and I still get plenty of publicly posted thank you notes. It's a slight annoyance for me. But for others it can be disturbing or even dangerous.
It does not mean you should not do thank you notes, but I'd say do not do them unless you are ready to check the status of people's libraries.
I'd honestly probably do it more if I could.... thank them easier. Like hitting the notification I get that someone followed me takes me to the work they followed, not their wall. So I have to go through this whole archaic process to even find them and double check if that was their name and just.... I'm too lazy for all that.
For me it's not really about doing anything to help boost my ratings but rather to show people that I appreciate their support 
Maybe some people don't like it but I'd feel bad if I didn't do it.
I have done it some, but looks like only other creators notice by now!
I like it, I think it is cute, and a cute little gesture, but I stopped after we got a staff pick and had like.... over 30 subs pr day for a week 
then it got a little hard to do, and it did not seem like most readers noticed
Do it is you want basically
I love receiving & giving them. It's interesting to see additional art that they have done for their comics/novels & also Its how I find new comics to subscribe to..By stalking other people's walls -
For me, it's mainly to express my gratitude for the subscription. I've gotten very nice replies to my thanking, saying that they enjoyed the series and what-not. I think it's a great, personalized way to interact one-on-one with your readers. Even after I got Staff Picks and Community Picks, I still keep up the habit of thanking. 
I find it easy and fast to do, so it's fine for me.
From a marketing angle, it also shows the other series that you have (if said reader didn't see it)! 
Also, as a creator, I like to see other thank-yous on the wall and like what Charlotte said above, I do find new things to subscribe to.
The only reason why I mark my library as private is because people irl have gotten confused as to which are the stories I've actually written! My parents, for one, thought that the novels in my Library were mine!
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