I was merely citing use of Cloudflare as evidentiary, not determinative.
I am not so sure about the relevance of billing entity. I suspect that how Cloudflare chooses to bill is as much driven by tax (especially transfer pricing) as anything else. I also think there are as-yet-unanswered questions about the role of CDNs and similar “global” infrastructure providers, and the impact of using their services as subcontractors (cf intermediaries), in interpreting jurisdiction. These services are obviously different to the “traditional” autonomous systems (routed networks). I am not sure that the law has caught up with this yet. But that is a tangent.
Thanks for the thoughtful debate.