When you use the present tense for repeating actions, it implies that you've done it in the past and you anticipate it will not change, as in "I go to work every day." So if I say:
I never get tired of this movie, no matter how many times I see it.
It's stronger than if you put it in the present perfect, because it emphasizes that it is not likely to change. In the present perfect:
I've never gotten tired of this movie, no matter how many times I've seen it.
It leaves the possibility open that while that has been true until now, it could all change tomorrow.
The strongest assertion of all is the version using the future:
I will never get tired of this movie, no matter how many times I see it.
The answer to your question in the comments about why you can't ask a question like "how many times have you seen the movie" in the present tense is logical, not grammatical. The question is asking for a specific count (as opposed to "no matter how many times" which is specifically saying the count doesn't matter). You could ask "how many times do you see this movie each month" or something like that, though. You just need to specify some kind of boundary for the counting.