Oh Strewth!
Please re-read, I am reporting what the customs official REQUESTED having satisfied them of the facts in the particular case and that the certificate was a legitimate device. I see where your coming from but surely, given the plan contains the reg, filing shops the operator by default if that's the case.
IIRC, the commercial use certificate came about because a Private operator, operating Private flights was able to recover through the courts taxes charged to those flights as they were in connection with the owners [sic] non aviation business.
One of the major problems in this industry is the number of small bitter factions into which it quickly divides. I've rarely met someone connected with an AOC who has much good to say about private ops, weather private leisure or private in connection with a commercial concern. One guy even admitted to me once that he was somewhat envious of the fact we wouldn't accept crap pay and conditions so that the owner/operator could make a pittance on capital from what was basically an appalling investment.
Maybe if we actually operated as a collective rather than throwing rocks, we'd all have less pointless legislation and expense to deal with. This is particularly the case in europe.
Personally, I'm just pleased to be out of Europe now, and similarly am unmoved by the sentiments of anyone happy to see the back of me.