This mantra, provided by all good science supervisor types including my mentors, cannot be repeated too often.
ProTip:Just because you resubmit to a new journal doesn't mean it will be a new reviewer! Fix what was pointed out in prior rejection. @NYAS
— Gretchen Neigh (@GretchenNeigh) April 14, 2016
There are some caveats, of course. Sometimes, for example, when the reviewer wants you to temper your justifiable interpretive claims or Discussion points that interest you.
It's the sort of thing you only need to do as a response to review when it has a chance of acceptance.
Outrageous claims that are going to be bait for any reviewer? Sure, back those down.