Just wanted to pop back and clarify something that was puzzling me and may puzzle others.
When I read this post initially a few people commented about the xcart default of 'leave empty if same as billing address' working just fine for version 4.0.*
I thought this was a bit odd as I am on version 4.0.11 and is wasn't showing so I presumed I must have messed it up when editing templates previously.
However today I decided to make my shipping fields 'not required' in the User Profile and lo and behold the 'leave empty if same as billing address' appears again and does indeed work just fine.
So you only have to use this mod if your shipping fields are required, unless of course you just prefer a checkbox.
Sorry if this is stating the obvious