This provides an analysis of marketing strategy, focusing on the distinction between the "buyer" and the "user" of a product, particularly when these two roles are held by different people.

It uses the case of the Japanese children's clothing brand Narumiya to illustrate how neglecting the "buyer's purchase context" in favor of only the "user's usage context" led to a significant business failure in the 2000s. It explains that Narumiya's successful V shaped recovery was achieved by consciously developing products that simultaneously satisfied the child's emotional desires and the parent's practical needs, thereby reconciling the often conflicting criteria of these two customer types.

The primary lesson is the necessity of separating and understanding the distinct decision making processes of buyers and users to ensure commercial success, emphasizing the value of on site observation to achieve this balance.