Here are the two important quotes from your post....
Quote: "such as by using an orphan structure to remove the legal ownership of the bankruptcy remote vehicle from the group, while retaining the economic benefits of it."
Quote: "SPV is deliberately handed over to an unconnected 3rd party who themselves have no control over the SPV; thus the SPV becomes an "orphan" whose equity is controlled by no one."
Basically what is being described there, in WAMU's case, were the Downstream Companies and/or MBS Trusts that were created, and control being handed over to Trustees like DB and WF, whose function was to administer the Trusts and distribute proceeds.
The most important statement made was that the originator "retained" economic benefits from these Entities; ie, all or part of the CASH generated. In the case of WMI, it is still to be determined whether WMI still retains any economic benefits from SPV's created by WAMU.
AIMHO