'SD is compulsory - there is no choice.'

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(D.A. is trying to be polite and not get a rocket here for going 'off topic'. 'fraid I've stopped caring about that!)

Going onto a business account gets rid of the neccessity of using S.D.

The comment he was replying to is a seller who really ought to be on a business account, but isn't....

This seller is selling golfing stuff  :OK, benefit of the doubt, this all may be bits being passed on from his hobby. That's fair enough.

And he may well have a wife/daughter who buys, then changes her mind about lots of footwear and wants to sell those on (brand new) as well.....okay...... (though her feet do seem to be several different sizes?)

But it's very difficult to see how anybody can have loads and loads of brand new plumbing spares just 'hanging around the house' as personal possessions.

Because 'personal possessions' are what private selling accounts are for.....

(sellers like this one are going to be the ones that HMRC will be having closer looks at, once all the figures arrive, and the A.I. corrolates them to what's actually been sold. 

Most of the worried, honest private sellers generally won't be looked at, because they're not selling loads of obvious, brand new, multiples of stuff)