True the receipt protects against 2) more than 1) because the car's tank does not have an accurate guage.
I remember listening to a story once about a fraud at the gas tank in which the normal amount of gas was only given out when requested in an even increment a five gallons which was how much The Regulators requested when they came and tested a gas stations pumps. they were caught after a spicious regulator requested an odd amount of gasoline and got the wrong amount.
with a combination of receipts and camera/ML classification that classifies when a customer is filling a tank versus filling their car will allow avoidance of weights and measures regulators. This is a problem I foresee.
The places where this fraud is most likely to exist are niche markets and places where it's hard to verify. Walled gardens of software or hardware with few outputs to measure.
Regardless, this seems very easy to test. Just fill up a gas can and check that you're paying the right amount for the amount of gas in the can.