Comment by degamad

The estate "inherits" (pun intended) its abilities from the personhood of the deceased. It is in effect a legal "Weekend at Bernie's", keeping the deceased party legally alive in order to continue their interests until those interests can be appropriately disposed of.

The estate doesn't have independent interests distinct from those of the deceased. (In particular, the estate is not owned by, and does not serve, the beneficiaries.)

A corporation has independent goals and interests from any of its owners or officers.