Who is responsible for an eBay account

[bigbubba]

If an eBay user name is (for example) smart-cars, but is a registered business account and the listing is clearly marked in large letters at the top with 'ABC Company Ltd.' then who is responsible for the listing?

I would think that it would be 'ABC Company Ltd.' as they are making the offer of sale. The username in my opinion is just an identification and not the person responsible for the listing as most usernames are nondescript.

If the account was a registered business account but the name on the account was an individual who was the point of contact in the business then would he be responsible for the listing even though the offer of sale is in the company name?