They’re not missing funds though, it’s not a discrepancy in accounting. They overpaid , they know where the money is, and it’s simply a business decision whether to recover it or not.

They could have simply filtered on overpayment above some arbitrary value based around recovery vs goodwill.

Or they could have let it slide, but still notify people so that they wouldn’t be wondering if it was an accounting error.

But no, they want to recover 23 cents which is well below the cost of everyone’s time and effort to deal with, on both sides of the transaction.