I've always felt that taking the Lord's name in vain was swearing, regardless how I said it because the key was intent.

However, in my studies since Q, I've come to believe the phrase is meant literally. As in, if I do something good, I should give credit to Him. All good comes from God, I am but His hands and feet. I should not be vain and take credit in my name.

And don't misunderstand swearing isn't good either. JMO