The rshares are before curation. We figure that curation will be a wash, since curation is also taken out of our upvotes on you. (Actually, we think we can time our upvotes and come out ahead on curation, but we shall see!)

Steemians will have to be enrolled to receive the return upvote. But since enrollments will be automated, somebody could upvote and then enroll before payout and get the reward for upvoting.