I think the gas receipt policy is fair as long as it's disclosed in advance. After all, most all pay at the pump gas stations can print a receipt on the spot, so no sweat at all to get a receipt.
The real beneficiary of this policy is the next renter, b/c it ensures the car is actually filled up. I recall doing regular 1 day rentals in DFW where I would drive the same 50 mile route airport -> hotel -> office -> airport and the variation in my gas bills pointed to some renters freeloading and not refilling the car.
Another way to do this is the $9.50 mandatory surcharge - whether you fill up or not - if you rent from Budget and drive under 75 miles. Getting it removed requires standing in a line as it cannot be removed by the person checking in the car.
Another way is how Hertz's franchisee in Tasmania works - when you return the car, they will pump gas and will charge you if it is more than $2 worth. Imagine if that got added to the car return process at busy times!
You could also say that Hertz should just top up every vehicle at its expense. I'm not sure that's financially viable and just rewards freeloading, driving up rates for those of us who don't freeload.
I think Hertz's receipt policy is the fairest of the above.