There are companies registered in the UK where all of the company officers are other companies. I don't know if this is legal (the registrar, Companies House, is notoriously lax) but it's definitely a thing.
It's definitely legal (and not uncommon) in the US, but you can at least trace it up to a human at some point. Those humans, at least in theory, can be held accountable, even if it's their shell company's shell company that broke the law.
The new FinCEN BOI reporting requirement seems to be an attempt to make that easier. I don't see them accepting URLs as company officers any time soon.
OTOH, there are also towns with dogs and cats as mayors, but I suspect being elected makes the difference there.
I guess the only way to know for sure is to try, but I can't see the tax people accepting "my dog is the CEO and ate the taxes and ChatGPT was our treasurer, so collect from them", for example.
> Corporations are already considered people, aren't they?
No, not really. They are considered independent legal entities with a subset of the same rights that people have, but they aren't broadly considered "people".