According to my understanding about the memorandum, if it is a credit card used to make purchases and not used to make any cash withdrawals, the bank information does not need to be reported.
As far as your examples go, I am not sure what you mean by Bank D. Are you referring to your own personal bank account. if so, this is not reported on an FBAR or 8938.
Bank C would would be the bank that disperses cash if you need a cash withdrawal or cash advance from the card. FinCen is asking information about the bank that backs the credit card. It is not interested in information about the card or the company that issue it. Also, you are correct in stating that the 8938 is also not interested in information in your A & B examples.
Again, your credit card company is not reported. So the answer to your third question is it is not reported anywhere.
@Helen123
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