ship-to party vs. delivery address

Dear All,

We have the following conditions

sold-to party - Italy

ship-to party - UK (distribution)

We should deliver our FGs into UK, but they (UK) requested us to deliver the goods directly to end users into Austria.

What shall we do with SO? Shall we change the ship-to party to a new one (and create a new ship to party)?

In the future if they request us to deliver directly to end users, what sall we do? Shall we create hundreds of ship-to parties?

What is your opinion?

(if we use only UK ship-to party, the delivery address will be wrong in such cases [incoterms is CPT Budaors, but we organize the whole transportation process])

thx