I can confirm iOS15 beta 5 no longer inserts <br> instead of newlines.

Having the same problem for the last 48 hours. Try different macOS/fresh install/revoke certificate. Eventually I created empty project with existing app store bundle id with exit(173) but the receipt is not downloaded.

Confirm happening for me *** well with the same commerce code 500

Tested under 10.14.6 fresh install + empty project with exit 173 and app store bundle id and it has stopped working. If you run charles and inspect what is being send - there is no receipt at all being transfered from Apple. Initially I thought something is wrong with code-signing (I rejected development certificate). But seeing other people having the problem seems unrelated to this.

I submitted app update and it passed the review. Still facing the problem.

It worked! Tq

Yep. Fixed in 14.5