For whatever reason you're creating the false assumption that since the part is true, then the whole must be true as well.
Corporations have the same right, as ordinary human beings, to donate money to a campaign. Just because they have that right (based on the Supreme Court's wording), that doesn't mean they have the right to run for political office...or to VOTE...etc.
"Ok how about an acounting example two corps merge each corp have owners with same name does owner report transaction?"
If ABC and XYZ companies were to both merge, and the owners have the same names---then the new company (not the owners) would be able to donate money to a political action committee, etc. So if there were two Lumb's and both were to "merge" both HGLC and FFGO, for example, then the new company would still be able to donate cash to a political movement, etc.
Ordinary