I may be out of date, but I always consider the C in B2C to be Consumer, not Customer, which I think makes the distinction much easier to comprehend. The maxim that "it’s B2B when the user is not the person making the purchasing decision." is a reasonable heuristic, but not completely accurate.
In both directions:
I am a budget holder and test manager on my project. I need a tool to manage tests performed by the team. I identify the tool I want to use and purchase it. I'm not the only user, but I am a user.
It's approaching Christmas. I know my wife likes running, so I buy her a pair of trainers. I'm not a user, but I am the purchaser.
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[ 3.2 ms ] story [ 21.3 ms ] threadIt's approaching Christmas. I know my wife likes running, so I buy her a pair of trainers. I'm not a user, but I am the purchaser.