True, but keep in mind that other employers are subject to ObamaCare provisions that REQUIRE them to provide medical coverage for their employees (side note: I consider this an even bigger abomination than the individual mandate under ObamaCare). The HRA is an attempt to secure less expensive options than traditional insurance coverage, as I understand it.
And if Obamacare gets struck down, which may happen next June, what incentive is there for corporations to fund HRAs for their employees? It's just another expense.