Corporations cannot plead the 5th. That only applies to individuals. And it only applies when there is any reason to believe there is a risk of self-incrimination.
So yes, if you are in a circumstance where pleading the 5th is allowed, then you may plead the 5th and therefore not comment. But in the case of a corporation, or in the case of circumstances where you may not plead the 5th, then you cannot escape punishment by asserting that you are in a catch-22.
So yes, if you are in a circumstance where pleading the 5th is allowed, then you may plead the 5th and therefore not comment. But in the case of a corporation, or in the case of circumstances where you may not plead the 5th, then you cannot escape punishment by asserting that you are in a catch-22.