I think there is a valid reason to send Merit to a "Corporate Type" account
No. That's not what merits are for.
Did I do this to deceive people?
I think so. You didn't earn those merits from
other people. You didn't earn that positive trust either BTW.
I have sent 3 DMs to suchmoon asking him to be reasonable in this matter with no reply.
You keep insisting you did nothing wrong. I started this poll in part because of that. And the result was 36:0 before you showed up. It's 36:2 now. Can you tell us why?

With the above being said, someone has sMerits because they ultimately previously made a post someone thought is deserving of merit. As such, I consider sMerit (assuming they are not spending sMerit they have resulting from what they received from being a merit source) to be their property, and I am not a fan of telling others what they can and cannot do with their own property.
The forum already prevents sending merits to yourself (i.e. the same account). There is also a limit of 50 per account per month. There is sufficient precedent to make this "property" argument moot. I don't think sMerits are ours to
own, we're supposed to send them to other people.