This is semantics, but the payor in a commercial transaction is normally considered to be the customer / purchaser regardless of whether anyone anywhere extends

This is semantics, but the payor in a commercial transaction is normally considered to be the customer / purchaser regardless of whether anyone anywhere extends credit to them. It is their name on the account. The credit card issuer doesn't appear in the vendor's accounting system, they count the payment as having been made by the customer purchaser. It is only for relatively limited purposes (ones that approximately no one ever thinks about) that the credit card issuer is considered the payor. The merchant vendors generally don't care, don't know, and don't record. As if they are going to care whether the customer uses a Capital One credit card or one issued by his or her local bank.