If you are going to send goods to a company or an individual, they have to be a "partner" in Odoo. Indeed, you at least have to have a recipient on your delivery order. Now what you probably want to do is avoid marking them as "customer" in your partners list. This way, they will not appear when you go to "Sales > Customers" or when you are looking for a customer in a m2o field. To do this, it all depends where in the system you create these records, but you will want to remove the fact that the customer flag be true when such a record is created. It would probably require a small code customization.

You can also add a tag to the customers master data to help organise them:

"Ship-to", for shipping addresses only

"Sold-to" for the person with whom you have the contract.

Then you can create a filter by searching with the use of the flags or a standard search containing the flags.

Good luck!