The answer
Yes. The ledger can validate a transfer to an address even when the tag identifies the wrong account in the recipient’s internal database.
What to do next
Contact the recipient with the transaction hash and full destination information. Do not assume a validated ledger transaction means the intended customer received credit.
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Trezor hardware wallet
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Frequently asked questions
Does the XRP Ledger know which exchange customer a tag belongs to?
No. Tag interpretation is controlled by the receiving service, not the ledger itself.