I just skimmed the opinion. Brown says that companies have no religious rights, but Gilardi's as living breathing human beings do; and their rights are offended and RFRA gives them a remedy. The judge that agreed with the judgment (which I see as a totally hollow and worthless win, the company has to comply with the law) said the company/individual distinction is nonsense in this case, as the company is an S-Corp. The dissenter says that law always trumps religion, and cites the Reynolds case against polygamy as authority.