The Irishman might be sharing the story with a historian or a researcher. But it really depends on the specific circumstances and background of the story.
Montresor is telling this story to an unnamed person. We don't get a clear identification of who this person is in the story. It could be someone he trusts, or perhaps he's just unburdening his conscience to a random listener.
The recipient of Montresor's tale is ambiguous. It might be someone he considers a confidant, or it could be a symbolic act of sharing his burden with an imagined audience to unburden his conscience.
It could be to the reader. Often, narrators in novels or short stories are implicitly addressing the reader, sharing their tale as if we are the confidants.
Odysseus is telling his story to the Phaeacians. They are a kind and hospitable people who offer him shelter and listen to his long and arduous journey.
Odysseus shares his adventures with a group of people in the court of the Phaeacians. King Alcinous and the other members of the court are the main recipients of his tales.
It could be to a specific character within the story or to an imagined audience. It really depends on the context and the nature of the narrative.
The story seems to be told to an unnamed audience or reader, creating a sense of mystery and suspense.
Odysseus primarily shares his tale with the people of Phaeacia. They are receptive listeners who are intrigued by his adventures and misfortunes.
Sometimes, in a memoir, the narrator is telling their story to their younger self. It's a way of reflecting on their past, making peace with their mistakes, and giving advice to the person they used to be. They are using the narrative as a form of self - exploration and self - therapy.
One possibility is that he could be telling his story to a priest. In the context of seeking absolution, Montresor might be confessing his dark deed. Priests are often the recipients of confessions, and Montresor, burdened by his conscience perhaps, could be unburdening himself to a man of God.