It is relevant for humans in a legal setting; it is not relevant for corporations.

I did not say that civil disobedience has no legal significance for humans--I said it has no legal significance for corporations. Nor did I say it was a source of sympathy--I said it could mitigate liability or punishment.

While it is not a defense for law-breaking by humans, asserting civil disobedience can mitigate punishment or liability for humans; it cannot be used to do the same for corporations.

Jurisdictions, laws and rules make it difficult to generalize (eg some courts accept some mitigating factors but not others), but I've never come across or heard of any case where a corporation could or did claim "civil disobedience" as a mitigating factor for liability or punishment.