In developer.apple.com/wwdc22/10007 it is told at 20:43 about the IAP server API:
Receipts are now a thing of the past, as these new services provide in-app data in signed JSON format, so you can easily parse it and trust that it came from the App Store server.
Does the app still get the receipt?
I ask because my app checks for the latest subscriptionExpirationDate of the receipts to determine if an active purchase is available.