Lawyers call this a ‘legal fiction’.
This isn’t what “legal fiction” means, unless you want to claim the law itself is a legal fiction.
Yes, treat corporations as people is called a “legal fiction” but it’s not for the reasons cited here. It’s not an idea about treating intangible ideas as tangible objects. It can be, but that’s not its definition. A corporation is the whole of its assets, many of which absolutely are real, tangible things. The corporation isn’t a fiction — the idea that it is a person is.
Also, something being intangible doesn’t mean it’s not real. Social constructs are real. Ideas are real.
