In case a LLC is a disregarded entity with a foreign owner: Would a transaction from the business account to the foreign bank account of the owner be considered as a distribution so it would be needed to be reported in 5472?

IRS mentions distributions only for non disregarded entities: https://www.irs.gov/businesses/small-businesses-self-employed/limited-liability-company-possible-rep...

"A disregarded entity is one that is disregarded as an entity separate from its owner." So if both are the same entity is it even possible that there's a distribution?