It is not about "differing philosophies" in Bitcoin and Ethereum. The truth is they have the same philosophy. If you ask the development team of both what their philosophies are about blockchains and decentralization, I know most of them would have almost the same answers. But I do not know why Vitalik and his development team thought it was ok to roll back the transaction history even if they intend to do it only once. Now people are thinking that Bitcoin and the Ethereum fork have different philosophies.

Maybe someone should interview Vitalik and ask him why he thought it was ok to roll back the transaction history.