In this case, it wouldn't really be in Apple's interest to say we should treat them as just individual people who happen to work together. They're only getting a custom property-tax abatement deal because they're a large and important corporation that's treated differently than regular people are. If a bunch of separate individuals had bought parts of this land and each ran small-scale businesses on it, they'd be paying regular property-tax rates, and no state legislator would be rushing to grant them a special carve-out.