Sounds like a difficult law to enforce for the UK though.
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It's been a while since I claimed anything on TRS, since I've always been travelling somewhere that it's simply cheaper to buy it there [0], but do you mean they're now trying to co-ordinate whether or not you claimed anything on TRS when exiting the country to a baggage check/specific questions on return ?Taking items out of the country is the point of the scheme, as customs like to reinforce when you claim on the TRS, so you'll be fine.
Indeed. If by "school of thought" you mean "the law".There is a school of thought that you need to declare it on entry to the UK.