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Hi @Anonymous . While ISPs might be required to log users' WAN ip address for legal reasons, I can't see that they would log the ip address of the other end. That would be a huge amount of data collection, considering the rate of sessions that get started.
Even if they did, they won't understand the data content.
The VPN server is in a DMZ or accessed through a DMZ. The client WAN ip address is probably logged for auditing but is irrelevant because a client may connect from anywhere. Security is done by some challenge/response/password mechanism.
The VPN client and VPN server negotiate an ip address to be used by the client in the server's network. This is an internal ip address. Or, the client might be known by its real WAN ip address.
The client computer keeps its local LAN address, the client's router keeps it own WAN ip address, the client software has a virtual ip address in the server's network.
(My opinion.)
P.S. Are you asking this of other ISPs?