If it's digital - there's always some method to track things back. The real question is: would they do it? So let's say you buy a game off amazon and redeem the code on steam, technically there's nothing in the way for amazon to write down the code, call up steam (they probably have somesort of partnership) and say yo, this shit was carded/stolen/whatever, revoke the code - Give us the information on the person (IP/Billing info etc).
Now I doubt that any company would do the hassle to do that. Steam won't give your information (etc ip, billing info) to amazon, but could give it to law enforcement agency(if they decide to make a case). So unless it's an app or music track then np. Think about how much crap amazon let people though with "didn't get my package" everyday and mostly people get in no trouble.
Now ofc I would like to say whatever you do, I want no responsibility for the outcome.