Hi Jignesh,
There is no relation as such between receipt list and product receipt and You are right that after posting the receipt list, the inventory transactions remain as it was before. It means there is no impact on inventory transactions after receipt list posting.
Also while posting the product receipt if you select 'Receive now' then you need to enter receive now quantity manually and it doesn't flow automatically.
So receipt list is just for cross verification purpose for warehouse guys and no impact as such on product receipt.
Other experts can enlighten us if require.
Hope this answers your query. If you think this answer is what you were seeking then please marked it as verified.