In Vend we would be able to put 1 product in as positive, and 1 as negative. Was excellent for use in kits where 1 item would be removed and replaced with something else. SOmeone returning the wrong size didn't have to wait around while we entered a negative for the returning item/s and a positive for what was being taken. Was easy and simple to do a refund or exchange or pay the difference.
In the end, if there isn't a good experience for a customer, what's the point.
But another point, staff don't make the mistake of exchanging to save time, and not do the work later to keep stock accurate and thereby, the website.