There is often a tendency to dehumanize things when it involves sending stuff to corporations. Even in that footnote, it's not employers processing fictious resumes, it's people.
So it's much more likely you'd get approval to do something "to a corporation" even though 99% of the time, it's really still being done to humans
IRB's exist, in part, to weight the cost to the humans/etc vs the possible benefit of the study.
Take: https://www.nber.org/system/files/working_papers/w21560/w215...
Look at footnote 3.
There is often a tendency to dehumanize things when it involves sending stuff to corporations. Even in that footnote, it's not employers processing fictious resumes, it's people.
So it's much more likely you'd get approval to do something "to a corporation" even though 99% of the time, it's really still being done to humans