Your mental model here is mapping too close to an actual cart in a retail, at a in person, setting.
The assumption that a SKU maps 1 to 1 to a cart item is flawed.
If the first item in the cart is a bundle of SKU-A and SKU-B, the second item is a bundle of SKU-A and SKU-C and the third item is 5xSKU-B where do you do you keep the re-agregation of the SKU-X's to track them?
This is without accounting for item location in the reservation - and rules that may apply around that.
You haven't even gotten to the part where different customers will have different rules around shipping from different locations - because that can eat into margins.
You're also making a bunch of other assumptions around transaction flow and where carts are actually stored (and how they get converted to an invoice, with payment attached) that likely do not hold true.
Could you do it more like what you're sugesting -- maybe -- but only in a single tenant system.