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grats on violating the ToU on the forums. i dont care, but you should be more careful cause some %!!!*%* will. and they will report you. and 5 years from now when blizzard gets through their current stack of crap in line before you they might action your account.
the points come from the codes on the cards which are obtained in the real world. you are selling the real world code (points obtained from it) for in game gold, or turned around, buying in game gold with the points from the real world code.
either angle its against the ToU, you know... that pesky wall of text you skipped over and agreed to without reading it? it also says blizzard can at any time for any reason or none at all terminate your access for anything they deem might possibly be bad. so really, theres no point in arguing about it, because your interpretation is irrelevant. the only one that matters has already spoken and said, "you cannot sell what you don't own, and you don't own anything in game."