receipts of all kinds show up in their own stack - you can put this at the end or begining or wherever you like. They are voice mail messages - and as such don't activate the MWI (i.e. like emails and faxes don't as well).
You can look on the conversation page in the SA to adjust where in the stack these are presented (i.e. you can have them after all voice, emails, faxes or at the begining or whereever).
They need to be presented over the phone, however, since in a VM only setup you have no other access to them - which is why they're presented in the stack. But that doesn't mean they're voice mail messages.
If it's a receipt of any kind (NDR/delviery/read) the sender is the subscriber that's hearing the receipt notification.