hi! looks like you trying to verify receipt with storekit local testing environment in simulator (proposed on wwdc2020), right?
if so, it will not work
you should do all the things without this new feature, as it was on 13 and below, this way receipt verification works as it should.
p.s. i faced the same problem with testing in-app purchases in the simulator locally
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i mean you getting receipt in application this way, doesn't matter if you will check this receipt with api call from your application (simulator or real device) or the some separate backend application.
you should test by creating products in appstoreconnect and so on, not with xcode storekit configuration file for local testing