Honestly, it depends on the bench. If you are asking about a cheap bench made from softwood or thin painted steel, then no — it will show scratches, carvings, and tags fairly quickly. But if you are looking at a bench specified for streets, transit stops, or other high-traffic public areas, the short answer is yes: most are designed to resist scratching and carving far better than typical outdoor furniture.
The biggest factor is the material. Benches made from recycled high-density polyethylene, often called HDPE, have color all the way through. That means scratches and gouges do not expose a different color underneath, so damage is much less noticeable. They are also very hard to carve into with a knife or key. Powder-coated steel and stainless steel resist scratching better than ordinary painted metal, and textured or hammered finishes help hide any marks that do occur. Concrete and stone benches are extremely resistant to carving, though they can still be chipped if someone really goes at them with heavy tools. Some metal benches also use anti-graffiti clear coats that make paint and marker removal easier. Others have replaceable slats, so if one section is badly damaged, you only swap that part instead of replacing the whole bench.
That said, no bench is 100 percent vandal-proof. A determined person with tools can damage almost anything. What a good anti-vandal bench does is raise the effort level, reduce visible damage, and keep maintenance simple. So if you are choosing a street bench and carving resistance is a priority, look for solid HDPE, stainless steel, or concrete with an anti-graffiti coating, and avoid softwood, thin aluminum, and glossy painted finishes.