erm - you're cookied as soon as your browser opens a site so if it loads from an iframe or not, users will still be cookied. If you create a gallery and have 200 iframes set at 1x1 pixel on it to sponsors, you will have effectively cookie stuffed.
Not seeing what the issue is here although the frame on the sponsor's site is a little off putting. The frame should get destroyed once on the billing page as most of them use frame buster scripts.
Cheers ...
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