I think it comes down to real versus symbolic consequences and anthropomorphising non persons (Here, person in common language is constrained to individual Homo

I think it comes down to real versus symbolic consequences and anthropomorphising non persons (Here, person in common language is constrained to individual Homo sapiens NCBITaxon:9606) The non corporeal entity in question can not be put in an orange jumpsuit and the fine if large enough could have an actual impact. However a number on a ledger does nothing to satisfy a human perception of justice served. To me the answer is; do both.