If this is true, then why is there a problem? Make a users account, process their payment, and move on. If the payment fails just don't grant them any entitlement.
Just because you put everything on one page for the user to enter their information doesn't mean you have to process it as an all-or-nothing thing. You can still process it as separate actions and handle any problems appropriately. For example, if the payment fails keep the account information and just send them to a payment form (similar to what you'd do for a member who's subscription is expired).
You need a way for someone to be registered without an active subscription. Whether or not that user can do anything is up to you. Allowing a little bit of bonus abilities for simply registering is a common and good way to get people to hop on board. Registered users are easier to track and manage than a bunch of anonymous people. If you ever want to do something like sell ads or potentially the website as a whole having statistics about usage will be very beneficial and registered users can give you some good statistics.