Who owns the headsets?
That aircraft owner, who is paying the PPL pilot owns the headsets.
But I can see where you're going here. You are going to tell me that despite no change to the status under CAR 2(7)(d)(i) - so it's still a private operation - an AOC is required because of CAR 206 (1)(a)(viii)
carriage, for the purposes of trade, of goods being the property of the pilot, the owner or the hirer of the aircraft
So it looks like an aircraft can be “taken to be employed in private operations” when flying or operating for the purpose of, or in the course of one of the operations listed in with CAR 2(7)(d) and at the same time those operations may have to be authorised by an AOC? You have reached regulatory nirvana, andrewr! Private operations that have to be authorised by an AOC!
I guess we both reached regulatory nirvana.