Anaya's conclusion is accurate because it is an appeal based on the author's feelings. The author's expression on such matter gave the context a deeper and understandable meaning that enables the reader to empathize with the material that was written.
When the law treats a business such as a corporation or a company like a person, it is a legal entity. A legal entity is a certificste that a business has a legal process of gaining their certificates in order to run their business in a proper and credible way.