anirban,
Good question!
1 and 2 - The behavior of rebate condition types (statistical in transaction data and other behaviors) is government by Condition class = C (expense reimbursement), in V/06.
C is for rebate process.
Yes, the requirement 24 (and others) are just to control the if rebate condition type should populate or not, in the transaction document. Statistical is made because of the condition class = C, and the calculation & the payment, at a later stage.
TW