Hi there,
The return to receipt is active but the thing is that Mail.app (we have to clear on this) doesn't manage the return receipt in received mails, so this means that if someone sends you an email with the return to receipt request in the header, it will not be requested when open in mail.
Some applications that signals the return receipt are Outlook, Thunderbird, and maybe some others. If you want to test it you have to send an email to an email account setup in Thunderbird (from Mail.app to thunderbird), so if you send an email to one of you friend that is using thunderbird or outlook, he will see the return receipt.
tell me if I'm not clear...
cheers,
Phil