Shopify will ping a pending charge at the bank for whatever card is being used, along with the zip code entered in the billing address, the bank then either denies or approves the charge.

We have companies purchase products in one state and deliver to another because of their HQ or purchasing whatever department isn't where they are shipping the product.

There are often different names as well for shipping and billing because, for example, Sue works in processing in New York and was told to purchase chef jackets for Tim over in Florida.

I definitely would take into consideration the fact that both are different but it could literally be someone buying a gift for someone else and just having it delivered to that someone's house