+1
I also confirmed that we have followed the practice since at least
2015 before we moved to GitHub, so it is likely to have purposes other
than incentives. Also, no one, including me, has proven it could be a
strong incentive. I second the idea of improving the current real
process.
Regarding B
IMO, It is enough to mention&thank the contributor & reviewers in the Github
page.
For the Jira page, it's sufficient to express gratitude to the author only.
There is no need to mention the reviewer. Because it can be rather troublesome
to look up the Jira account of the reviewer sometimes & a