I mostly agree darcy. No one else is hearing but yourself.
Still when you start praying you have to forget about that and pretend -- with your best theatrical sincerity -- that you are addressing someone else -- your-Father-who-hears-in-the-Secret -- you have to construe the absent as present, otherwise you are not praying at all.
The subjective splitting (as con-science, sun-eidesis always implies) first occurs, imo, not in identifying with the god you pray to, but by being both the actor and the audience. As you pray you hear and watch yourself praying. Just as you are both the writer and the reader of your journal.
Identifying to the god prayed to, in my experience, occurs when praying becomes silence. Perhaps it is the ultimate act of theophagy, as Jabès put it, which mysticism involves: you have eaten your god up. But then prayer is never really talking to yourself.