It's not that a company is a person. It's that it's multiple people, some of whom make decisions.

Exactly, and groups of people behave differently from a single person in many important ways.

Yes - they have more legs. But what they are not is a homogenised mass, all as equally guilty or innocent of issues as the other. If 3 executives do something bad, those 3 executives are to blame. And not some nothing-to-do-with-people corporation.

I agree! That's why I didn't say "are culpable differently" but "behave differently".