It is a bit ironic, yesterday I answered a question related to this topic that was marked to be good and today I'm the one who asks. These are my thoughts and a question:
Also let's agree on the terms: QA is a set of activities that defines and implements processes during SW development. The common tool is the process audit. However, my colleague at work agrees with the opinion that reviews and inspections are also quality assurance tools, although most sources classify them as quality control.
I would say both sides are partially right: during inspections, we evaluate a physical product (clearly QC) but we see it as a white box so we can check its compliance with set processes (QA). Do you think it is the reason of the dichotomy among the authors? I know it is more like an academic question but it deserves the answer :)