They may end up creating and operating corporations, but DAOs are their own thing.
Lets pretend DAO somehow autonomously filed Articles of Incorporation in DE. What is required by DE? A DE physical address for the corp.; a registered agent located in DE; and a incorporator (doesn't need to be shareholder, but must be an individual). Already we see it is an impossibility for DAO to do this autonomously.
But lets pretend it wasn't impossible, DAO autonomously entered into a Lease, contacted with a registered agent, contracted with a corporate lawyer too be the incorporator and file the Articles. Whats the next step? A bank account, well DAO doesn't have a social security, and doesn't qualify for TIN. The Corp. can't get an EIN, which means it can't open a bank account, which effectively means it can't do business. Well again, lets pretend the DAO C-Corp doesn't need a bank account because well Bitcoin is perfect right? DAO autonomously creates a Bitcoin wallet for the corp and does all business through that, well the company still doesn't have an EIN, which means it won't be able to pay taxes.
Sounds like the ultimate corporation to me.
Until now, corporations have had to spends millions of dollars on accountants and lobbyists to avoid paying taxes. Well, friends ... no more. Because this organization is genetically incapable of paying taxes!
Forgot the Cayman Islands and Nicaragua! Forget double Dutch reverse corporate inverse backdoor Irish LLCs with a post office box in Nevada! Gentlemen, put down your cigars and cognac and get to know your new best friend: little DAO ...
Sure, if people ever make the rather radical changes to law that would be required for them to create, operate, or even merely passively own shares in corporations, that might be the case.
OR, a corporation is a legal entity formed by a corporate charter that is treated as a person under the law. In any case, whatever these ethereum-based things are, they aren't corporations.