Fair enough, but the question / logic over who the "real buyer" is is what created the 5-4. It's not at all as clear cut you make it seem, the logic of making a "final buyer" be considered the "real buyer" comes with all sorts of tricky issues, like the one Scalia brought up about having someone go to the store to buy milk. In that scenario, if someone gives someone else $5 to buy milk at the store, is the person buying the milk at the store the "real buyer", or is it the guy at home who gets the milk? It's obvious that we would consider the guy at the store the "buyer" of the product, yet for this case the majority opinion has created some new logic as to what the "real buyer" is.