As long as the credit card holder is there to collect the tickets, there shouldn't be any requirement for them to travel. In practice, I suspect you would get away with booking someone's ticket and dropping them to the station to collect their tickets, then not travelling yourself. However, in practice this isn't always feasible.
You should be able to book seats in any station. For example, if I'm travelling to Cork tomorrow, I should be able to saunter into my local DART station and book seats for the InterCity leg. Providing I do it a reasonable amount of time in advance of the departure, there shouldn't be any problem. As far as I know, no such service is currently available.
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