The derivation that leads to the definitions of bound surface and volume currents starts with the magnetic vector potential ##\vec A## of a single ideal pointlike dipole, assumes that an infinitesimal volume element dV of the material has a dipole moment ##\vec M dV## (where ##\vec M## varies with position, in general), and integrates over the volume of the material to find the total ##\vec A##.
It turns out that the total ##\vec A## has two terms. If you make the substitution ##\vec J_b = \vec \nabla \times \vec M## in one term, you get an expression that is identical with the ##\vec A## from a volume current density ##\vec J_b##. If you make the substitution ##\vec K_b = \vec M \times \hat n## in the other term, you get an expression that is identical with the ##\vec A## from a surface current density ##\vec K_b##. You can see the details in section 6.2.1 of Griffiths's textbook (3rd edition). He then says:(I added the boldface for emphasis.)
The description in terms of little current loops that Fitzpatrick uses (as does Griffiths, in the section following his derivation) is a heuristic device for making the derivation plausible in a pictorial way. The actual mathematical derivation makes no assumption about the nature of the microscopic dipole moments inside the material.