I think the general understanding on the replacement roll is that the COA sticker fell off and was replaced. The first batch didn't have tape holding the sticker in place.
Why is it going for $500? ebay nonsense imo. Specific words like "Rare" "Scarce" etc... can hype up the items....
My Farewell to Penny roll is RARE too, I have the only one with 19,308/20,000
LOL...then I have two very rare ones, too! 4,741 and 4,746. Seriously though, take a look at replacement rolls on completed listings. Very surprising that there are so many selling for this ridiculous price. (Wish I had a few to sell)!
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