Retirement tax questions

I'm going to make sure @dmertz sees this, because it might not show up as unanswered after I ask this somewhat-related question:

 

Why does a revised 1099 change your earned income?  If you are self-employed, you are required to keep accurate records and report all your business income and expenses, regardless of whether you get 1099s or not.  If someone changes a 1099 that shouldn't change your income because you should have been reporting the correct income all along.  (There are at least 2 ways of reporting a 1099 that is incorrect while still reporting your correct income.)  Why does this changed 1099 change your income?