From what I figured so far on OP question there are 2 ways on receiving service.
For example lets take Ma Long and Zhang Jike.
1st method -Ma Long will mostly try to neutralize the incoming spinn and make a good placement on the table.
2nd method -Zhang Jike would mostly try to attack every serve to the extent that would even receive with banana in deep FH corner.
So for the 1st method its quite easy to explain, all one needs is really focus only on contact point and nothing else, the toss or the after motion,
and then touch the ball in exactly same space where server contacted it.
If its
underspinn, just under the ball obviously,
sidespinn, on the side that server touched
topspinn, close the racket angle
and all of the combinations of top 3 side-under, side-top and so on.
Of course you still need to judge the amount of spinn and read the contact point and react in time so its not that easy as I wrote it but sure helps a lot.
There is really good video of this method demonstrated by Oh Sang Eun posted by Der_Echte and translated form korean in ooak forum,
Oh Sang says its like acting as a mirror, thats a concept that was easy for me to remember.
For the 2nd method one obviously still need to figure out contact point, predict the flight path, react in time, and attack with GREATER spinn than that one that was produced by server. This obviously needs far greater skill and much more training....
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There is a video of a top Chinese female coach on ITTF youtube chanel where she touches the subject,
I was reminded of it by UpSideDownCarl's comment on SmashFan's training.
She claims that coaches in China at very early age decide on one's receiving tactics based on their feeling for the ball, and are coached from the begining to either calm&place the ball like Ma Long or atack like Zhang Jike.
So maybe that the basis for SmashFan's training, maybe poor feeling for the ball or very good feeling for attacking the ball, or just coaches preference