Basically, there's a no E-receipt rule. You need to get printed receipts. I learned that the hard way and I hope Ibotta reviews this policy so we can do our small part for the planet. It's possible the original receipt reviewer overlooked the E-receipt rule and the reversal happened because policy wasn't followed. I have mixed feelings about this from a customer service standpoint, but at the end of the day, no E-receipts is the rule.
That being said, if you are providing electronic receipts because a linked account didn't work correctly, I'd recommend making sure you spell that out. I know for example with Target online ordering, you never get a paper receipt in the first place. If those are being reversed, that's a different kind of issue.