Buyback and burn is a monetary policy AND a marketing strategy. It is not a useless strategy, despite what some folks would lead you to believe, but it is also not the “end-all-be-all” strategy for solving tokenomics and creating token value accrual.
Buyback and burn is not a payment and does not imply ownership. It's a monetary policy of sorts, where all ownership rests with the company, and no ownership is afforded to the equity/token holder.
From an accounting standpoint there is NO income payments.