Why the field "DELIVER TO" is not not a mandatory file when the destination type of the PO line is

Hi

Can Some one help me on this please

my Customer usually create purchase order like this

line type : Goods

Destination Type (on the distribution form) : Expense

in this case, the field "Deliver To" on the distribution form is not manadory

85% of time, they forget to put the right information on this field and can approuve the PO

they complete the PO life cycle by an EXPRESS RECEIVE PROCESS

the conséquences are  :

1- the receiving transaction always complete in error whith the message

""Deliver To Location is Invalid""

as the field "LOCATION" is mandatory on the receiving form

2- even if user can recreate the receipt and field in the mandatory field at the second try, the following tables are growing every day with unwanted records