If the horse truly were beaten to death, guys like Jimmy Daniel and fastgto would be saying "thanks, but I already know that...next?
".....but they're not.
To be fair, the only MR-1 blocks that were known to have physical problems were the straight main cap variety...to date the splayed main cap MR-1 blocks have no publicly known issues, if any issues at all.
K&M was not registered as a business in Ohio prior to November 2006 (when most, if not all, of these defective MR-1 blocks were sold...Coombes, Spidel's, Fix's and Roberts' blocks at least qualifiy). It stands to reason then that for tax filing purposes, these blocks were manufactured and sold under REK.
Requiring a receipt for return is not a bad thing. I can't think of any retail store that would allow a return without a receipt. It also protects the company from a "straw" or 3rd party return (ie - REK sells block to Joe who then sells it to JimBob and JimBob tries to return it for a refund). I would tend to think however that when doing a voluntary safety recall that having a receipt would be secondary, and making sure a defective block isn't used would be primary. The laws pertaining to recalls may be different from state to state in how it is enforced.