I'm sure its fairly easy for apple.
Apple id, address, credit card, any one of those or even a mixture is sufficient.
I mean if I paid in cash (or different cards) I’m guessing they won’t be able to trace anything unless I voluntarily provide real information each return?
I don’t see their POS systems having that level of sophistication.
Of course if you buy online it’s easy to trace (except if you create new Id’s per purchase).