Finally, amongst the many points that could be noted, it is clear that this body thought it had obligation to all types of economic entity, in all types of market, and economies.
Although any person or entity can acquire and store bitcoins on their own, institutional investors are typically restricted in the types of assets available within their investment charter.
The purpose of this provision, of course, is to treat these business types exactly the same, removing one factor from the many that must be addressed before committing to an entity choice.