The vulnerability stems from improper input sanitization in the tax/notification/info_url configuration setting. The advisory explicitly references this configuration path, indicating the backend model handling this setting (InfoUrl class) is the source. Stored XSS requires both unsanitized storage and unsafe rendering. While output escaping might also be a factor, the CWE-79 classification and Magento's typical security patterns suggest the root cause was insufficient input validation/sanitization in the configuration persistence layer before storage. The beforeSave method in the backend model is the primary point where sanitization should occur for configuration values.