Worked with Cuber. Worked with Iran.
I recently had a band smuggle us movie footage from inside Iran, but I couldn’t pay them directly. When I tried to pay them through a “front” (as you suggest) it showed up as income on the “front’s” account and he ended up paying a tax. That only works one time before people get smart.
So, they can send cash. Or send money orders. Or have a U.S. citizen act as a front. Among other end arounds.