The tenant should pay to replace the item because they are the ones that broke it. They have to take on the responsibility of owning something and that sometimes comes with expenses. It is the same as a rental car, if you crash it then it is your responsibility to pay the damages. If the tenant doesn't have to pay for what they they broke then then they might just go breaking everything to get new stuff. In conclusion, I think it is important that tenants pay the expenses for things that they break such as a window.
Hope this helps! If you have any more questions or need further clarification about anything then please message me or comment down below. Good luck!