My thanks to everybody for their feedback.

I'll add that I found a brief reference a couple days ago to the 373 vs. 381 conundrum in one of the NACO Series Training Handbook sections:
<http://www.loc.gov/catworkshop/courses/naco-full%20series-RDA/Session%204.pdf#page=23>

I'll update our funnel's NACO documentation to note the (current) use of the 373 for corporate body names used as "Other Distinguishing..." for title and name-title authority records.

Mark K. Ehlert Minitex
Coordinator University of Minnesota
Digitization, Cataloging & 15 Andersen Library
Metadata Education (DCME) 222 21st Avenue South
Phone: 612-624-0805 Minneapolis, MN 55455-0439
<http://www.minitex.umn.edu/>

"Experience is by industry achieved // And perfected by
the swift course of time." -- Shakespeare, "Two Gentlemen

of Verona," Act I, scene iii