How to customize the Drupal Commerce order receipt email subject

At the moment you can't configure the order receipt email subject. The subject is hardcoded in the OrderReceiptMail service.

There is an issue to fix this, but until that happens the only way to alter the email subject is to use the hook_mail_alter().

/**
 * Implements hook_mail_alter().
 */
function MY_MODULE_mail_alter(&$message) {
  if ($message['key'] == 'order_receipt' && !empty($message['params']['order'])) {
    /** @var \Drupal\commerce_order\Entity\OrderInterface $order */
    $order = $message['params']['order'];

    $message['from'] = 'noreply@example.com';
    $message['subject'] = t('Receipt for Order ID: @number', [
      '@number' => $order->getOrderNumber(),
    ]);
  }
}

In summary, while the order receipt email subject in Drupal Commerce is currently hardcoded, it can be customized using the hook_mail_alter() function until the underlying issue is resolved.