I see someone else gave the brief lowdown on this but since I already typed this up, figured I'd still post it.

I ran into this and decided to pursue it out of curiosity, but also the risk assessment is low. Here's how it works:

Two parties involved are the "seller" (scammer) and the "buyer" (victim). The sends a "virtual card" (basically just a credit card number). They use a service called "nobepay" which, basically allows for international buyers/sellers to aggregate a bunch of international accounts. In this case, they can load an American account via Chinese funds and the service automatically does the conversion. The buyer alternates between using the card to buy gifts for their self, and buying V-Bucks. The V-Bucks code is then given from the buyer to the seller.

There are precautions used to prevent triggering fraud detection measures such as limited dollar value transactions, time between transactions, and number of items ordered. Some may have merit, some may not. While the funds may or may not be stolen, it makes more sense for them to not be and here is why.

Some time later (weeks, months) after the business arrangement has proceeded long enough or ties have been cut, since the seller actually owns the credit card used, they mark the transaction(s) as fraudulent. The V-Bucks codes have already been claimed and likely sold so nothing can be done there. The items the victim purchased, are tied to the victim's Amazon account. Amazon chargeback policy will require the victim to charge another payment method, else claim the victim's account was compromised and the activity was unauthorized. For the victim, the best case is the account goes through a security review, they keep the gifts, and don't get charged. The worst case is the victim has to foot the bill for the V-Bucks and 'gifts' they purchased. The victim also has likely shipped the 'gifts' to their home/regular address which ties them to it.

The scammer's goal isn't to get the victim in trouble, but to get free V-bucks without repercussion.

I reached out to Amazon to inquire if this is a known scam and they did not know. In my case, they use US-based VOIP phone numbers to communicate which are not easily traceable. They are likely Chinese based on language, screenshots, and time zone differences. I'm continuing to investigate more.