A corporation is basically just a group of people, and most people do have sentiments, morale, morals, and regrets. The fact that so many people like to say otherwise is simply an acknowledgment that the corporation's leadership doesn't appear to show outward signs of the foregoing. That line of thinking is a convention that absolves that leadership of any such things, particularly when such things interfere with income. Lest I sound too harshly judgmental, I hasten to point out that a lack of income does tend to cause a corporation to discorporate (to borrow and misuse a term).