A corporation doesn't require any employees. Like you said, it's a legal fiction. My point was that the corporations that "create enormous amounts of value" (GP's words) are those same corporations that have employees, and the "value" described therein is really the value of the labor of those employees.

There's no metaphysical Lockean value production going on inside of a corporation. When it produces value, the value it produces is the value that its employees produce. Waxing poetic about the value of corporations is thusly mostly a game of smoke and mirrors that obscures the real source of that value (the humans doing the work), and detracts from the actual advantage that comes from incorporation (i.e., solving the coordination game and thereby extracting more value from workers).