They strongly recommend using your own server as an intermediary for verification, as this will allow a clear and secure passage to the App Store for all versions of iOS. This is really the best way to not be damned anyway.
If you must validate directly from the device in the App Store, you only use the mitigation strategy if the application is running on 5.1.x or lower . For iOS6 and above, use the recommended tools.
While it has always been the case that you should not disassemble the receipt directly, the discovered vulnerability put Apple between the stone and the difficult place in how to solve this problem, and decided that application developers were implementing the verification. This means that when the user updates the application, receipts are now protected again (regardless of the version of iOS), thereby providing better coverage for corrections. As a side effect, this means you need to give up on how you should do it (but Apple gives you permission to do so).
I agree that the documentation is not entirely clear and can be clarified a little more (you should give them feedback on the documentation pages below). Apple has published a mitigation strategy, and they state that it should be used on iOS 5.1.x and lower to eliminate this vulnerability. Responsibility for them depends if they change the format / content of IAP revenues.
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