BuyerAccount records and enabling accounts as buyers
Key Takeaway
A BuyerAccount record stays inactive until IsActive is true, because IsActive defaults to false.
A BuyerAccount record turns a regular Salesforce Account into a buyer that can shop in a Lightning B2B Commerce store. The record points to the Account through a lookup. The same record holds the buyer's financial settings, such as credit and order limits. You create one in the UI, or for many accounts at once with a data tool.
What a BuyerAccount record is
BuyerAccount represents an account that is enabled as a buyer for Lightning B2B Commerce. The object is available in API version 48.0 and later, and only when the B2B Commerce license is enabled.
The BuyerId field is a lookup to Account. BuyerId is unique within the org, so each Account maps to at most one BuyerAccount record. You can set BuyerId when you create the record, but you can't update it afterward.