Legal distinctions may have no bearing on your ethical judgments, but they may for other people -- and an explanation of other people's ethical judgments is what you asked about.
Edit: I don't wanna get in an internet fight, dude.
Entity theory isn't pedantry. Knowing the difference between accusing a company and accusing an individual is quite important.
For a start, the company can be unequivocally identified, because they bought a block of IP addresses. The individual cannot, because the specific IP cannot identify an individual.
This isn't cognitive dissonance, and the massive distinction here is that a company is being held to account, not an employee.
Edit: I don't wanna get in an internet fight, dude.