Fraud for one.
If I print a 7 and you read it as an 8 or change it to what ever you want with that pen. I get charged more and there really isn't I can do about it. Why not just have tipping on the machine you are paying with anyways. The only country that has tipping on paper still is USA that has modern payment services.
And please I make money on the transaction not the fact that you tip on paper.
Also, why do your server have to take my card to go swipe it behind some counter still? Portable devices exist. Use them. I do not want to let you handle my card.
Current situation.
Server comes to your table and I ask for the bill.
Go back to the POS, get the bill.
Come back, I want to pay with card. Either they have a portable machine or they don't. If they don't They take my card then bring it back with a tip slip too.
Now imaging a server comes to your table with a payment device that can handle everything from the above. No more going to POS system to cash out. Need bill split, done, need pay at the table done. Need to calculate change, done for you.
Saves so much time and at the end of shifts you don't have to consolidate receipts. Just make sure cash float is correct and you're done.
As a customer in the US recently. Restaurants and bars still didn't accept tap and pin.
Tap speeds up lines and table turn over so much that you wouldn't understand until you implement it.