I think your article is excellent! Clearly and precisely you managed to describe the incidence between the two forms. I congratulate you for your altruistic sense of reporting possible solutions, and especially the ability to induce third parties not to repeat their mistakes in using a wrong form, without first verifying the operation.
I was, for more than 25 years, an officer of the national tax collection agency, and I remembered my years as an auditor, so having read your article brought back beautiful memories of what my activity as an auditor was.
Thank you for that remembrance!