Duplicate checking currently causes issues when accepting donations through DIY forms. If a couple shares an email and a home address, or if an individual's email and address is already the contact info for a community group's account, the receipt generates for the incorrect account and the donor receives a receipt that does not have their information on it, as well as the donation being put in the wrong account's journal.
Moreover, even if the engine is correct in its duplicate check, it does not add/correct any information submitted by the donor ie a new phone number or address, simply takes the old address off the account and puts it on the receipt making the receipt invalid according to CRA's standards.
For this reason we currently have to disable auto-receipting on our online forms and send the receipts the next business day after we've had the chance to make sure the receipt will be addressed to the right person. This is incredibly inconvenient as a donor making their gift online should be able to receive their receipt automatically after the gift is made with the information they submitted on it. A step in the right direction at least would be to allow the form to apply the submitted information to the receipt instead of the established account information, but the system needs an overhaul to accommodate organizations, donations from a couple made together, and donors who have moved since their last donation.