Is the name of the account will be the application name

No you can have the name of the application different from account name or the same as well with different language

Do I need to have a credit card for the registration

No credit card required at the registration phase, after the trial period you can pay through Kiosk services such as Aman

Do I have to have Commercial ID and TAX ID to have an Oppa account

Corporate and individual accounts are available on Oppa platform with your choice, service limitation vary between accounts

Can I have an individual account and change it later to corporate

Yes, once all documents have been submitted, account can be changed to corporate account

How can I create an account?

Just Go to Oppa.app and enter your business name, personal details then you have an account.