I can confirm that we are also having the exact same issue on our applications too - sometimes purchase are failing due to this.
write EPROTO 140199184828224:error:1408F119:SSL routines:ssl3_get_record:decryption failed or bad record mac:../deps/openssl/openssl/ssl/record/ssl3_record.c:677:
This is quite a large problem for us, can anyone advise on what we should do to mitigate the issue?
RedOrAlive
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I'm not sure if anyone has already, but it might be worth anyone who is having this issue submitting a bug to Apple via their Feedback Assistant application stating its an intermittent issue with in app purchases and receipt validation. I've submitted one yesterday, but if a few more people do it it might make them notice faster.
Not sure if this is the case for anyone else, but we've not had another report of this since 21.30 UTC on the 14th Jan. Hoping this might point to Apple having resolved something behind the scenes.