I’ve never seen any conversation here about manipulating receipts and mis-declaring bottles. Seems like a foolish thing: both talking about it AND doing it.
As for my experience: I’ve never been treated poorly at any of the Lewiston/NIagara Falls/Buffalo border crossings. At worst, I’ve been treated indifferently.
And the only two times I’ve been waived through at Lewiston (without having to go to secondary) after declaring more than my duty-free limit in wine, it was by a female agent. So go figure.