You have to read the document for the rebate to see what each company wants. Generally, there is one item and only one item that will be accepted (so that they can be sure that there is a unique item purchase) such as the UPC bar code.
This is a real good question, because most of the time the rebate details do not specify either one. Personally, I have used both and never had a problem. However, I think that they want to see at least your name, address, and ORDER NUMBER on whatever you send them. I do my best to always send the receipt rather than a packing list when available (whether it is sent via email or printed from your order history from within your browser) because it shows all the above PLUS the price of each line item.
Generally, the 'proof of purchase' is the ORIGINAL UPC, which isn't easily duplicated (and obviously removed from the packaging). They usually specify exactly what qualifies as 'proof of purchase' in the rebate terms, though.
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