"Substance over form -- it's still a gift, if they pay it directly."

Then, I would ask for supporting documentation. Show me the receipts and the lease payment and package this together with the proof of this all as gift "paid on his behalf." And show the part that is business, to prove junior didn't get the benefit of the costs for personal use and is trying to flow it through the business. Or that junior has a different vehicle for personal.

It's simple: do it right.