Bookeeping -and by that a type of bookkeeping that require specific legal FORMS-, is IMPOSED by the laws of every country. It isn't a private thing, like you imply.
I didnt mean that accountants and tax consultants will be made obsolete. I was just talking about the costs of making sure that account x holds amount y of token z. Take loyalty tokens as an example.
With respect to the buyer and seller, I thought the whole point of it was, precisely, to keep the anonymity on both ends otherwise why would them be in any way benefitial for any of them?
Here too loyalty tokens would be an example of a business form that works without anonymity and can benefit from the Ardor design. If you want anonymity combined with the possibility of a refund you would need an escrow.