The setLineItemValue call below, with the values of the params passed in, is specific to the itemreceipt.  What is your main concern with this?  Have you seen the rest of the code in here? ;-) Also this code is called within NetSuite.  

One thing I was thinking was that we could specify a method, that handles the "deletion", but then that would mean refactoring this method, adding two new deletion methods and then a new specific transform method for ItemReceipts.

If you have other suggestions I would love to hear them.