Actually - it
IS for P2P only - the corp list is automatically included in the Emule ipfilter.dat file.
I was looking at it and kind of wondering why Cisco Systems, Sun Microsysytems and Intel (just some examples) are blocked - I would say that there isn't one Internet connection that doesn't go through a Cisco Systems router, and clearly most systems have Intel processors. And Sun is considered an opponent of MS.
If can't imagine why someone at Cisco, Sun or Intel would be bothering with anyone's IP addresses.
Frankly, the only possible reasons I can think of for blocking them, is that it is a political thing - they are opposed to corporations in general.
I certainly see some "evil" corporations out there, but most of them are just people making a living. Every piece of equipment used in P2P is made by a "corporation", and probably a majority of people who participate in P2P - including the P2P software developers - work for corporations.
PS Enterntainment is obvious, and gov is who has the power to enforce - but "major financial institutions" ?

Just about every corporation has to have "connections to major financial institutions" - it's required by law!
Basically, it boils down to the fact that it's prudent to block the obvious ones, but it is hopeless to try and block anyone who might possibly be somehow connected. After all, all they have to do is run their detection software by logging into a big consumer ISP which would bypass all your blocks.
So, cutting off a lot of P2P users who want to use the big fat pipe at work, seems to be silly.