I don't know that one requires the other either, but there is no reporting by the plan to indicate one way or another that it was a CRD and not a hardship distribution (if the distribution would have to be a hardship distribution in the absence of a CRD), so reporting it on Form 8915-E would be attesting to the fact that it was a CRD and that might carry some weight in the unlikely event that the IRS did question it. I can't see any downside to reporting it as a CRD and its rollover other than having to wait for the Form 8915-E to become available.
