How great is it when a classy steakhouse understands their customer SO well, that they go to the trouble of creating an easy-to-use website that generates receipts for their customers so they can avoid getting the evil eye when they submit their expense report?

It's pretty simple: You enter the total of your bill from the restaurant (or anywhere really) and the site generates a single sheet PDF image that you can print out that has real looking crumpled receipts that you could submit with an expense report.  They're not saying "Defraud your company".  They're more saying "We understand how it looks when you submit restaurant receipts for $300 lunches".