It has nothing to do with who has more wealth or better lawyers. An S-Corp is an easy way for a person making less than $106,800 to pay less in social security taxes. I have done it myself. In a C-Corp (Which what Apple is) you are double taxed on ALL of your distributions, even if they are higher than $106,800. In an S-Corp, you need to be sure that you are paying yourself enough to stay under the IRS radar.

What's weird is that I just did this with my daughter (10) yesterday morning, just for fun. I think she enjoyed the Bellagio version quite a bit more because or our "experiment".