Opinions on the checkout process, anyone?

[eluser]Dam1an[/eluser]
Seeing as you won't be processing anny of the payment information yourself, you have no need to remember any of it, so no account needed for that.
The only other real reason for an account is if you plan to make suggestions based on past purchases (like amazon does)

I think a simple message like "By proceeding with payment you agree with our T&Cs;" (With a link, obviously)
If you want to be a bit more sure, a checkbox which enables the proceed to paypal button