I *think* the logic is that Corps often have a fiscal year-end.  F 1099's are done/reported on a calendar year.  Thus matching would be impossible.  There was a discussion about revamping F 1099 so the amounts are shown by month (think F 1099-K) and requiring that they be issued to Corps too.

The discussion went nowhere. 

And this logic ignores the fact that S corps generally have a calendar year-end.

And I think the "logic" that an entity (a Corp) is likely to have a double-entry bookkeeping system so all income is captured.  Not the quotes about the logic of this assumption.