Everything a human does are the effects of what its cells do. This logic doesn’t hold, we treat the entity as an entity and acknowledged that it’s intentions are often beyond the scope of its individual parts. Just as the grouping of cells have goals independent of any one, so does a group of men.
Yes it is a legal entity, but it does not have own motives. It is just a vehicle for human activities. You can't call a company to the witness stand, and you can't put it in jail. Even if you could, it would not suffer.
