Linking AppleCare to an Apple ID that is different from the Apple ID of the device user.

I have purchased an iPad 7 for my elderly mother and enrolled in the monthly AppleCare plan. When I go to set-up the AppleCare payment it tells me that the AppleCare plan must be linked to an Apple ID and once linked cannot be transferred. My question is can an AppleCare plan be linked to my Apple ID (for payment purposes) but still allow my mother to have her own Apple ID as the device user? Will this allow her to request direct support through the AppleCare plan or since the AppleCare plan is tied to my Apple ID would I need to be the one who does this on her behalf?

Appreciate any help.