This is a surprisingly well-written, engaging corporate statement. Most statements are pretty bland and purely to the point but after reading this I thought I was reading news coverage of their exit not their own statement.
A similar but more drastic example are the various communist revolutions in the 20th century. It was standard practice for the new governments to cancel any debts or obligations the previous government had and seize all sorts of foreign owned assets in country. That inevitably destroyed its diplomatic relations with many nations for decades.
So as you note, its not because McDonald's or any other corporation has morals, they are amoral entities. Its all just business and right now business in Russia is bad.
I would not be surprised, if Aeroflot still had to pay the leases they owe, but the proceeds would be paid to subjects who had their assets seized abroad. Until it evens out 1:1.
And it is not just about yachts and airplanes. There were freezed accounts in usd and eur, i.e. the primary motivator for switching sale of oil and gas to rubles. These were owned by companies too.
So in this regard, there's no difference. The famous Bismarck quote about Russians comes to mind.
Which is bullshit, of course. They are giving up doing business in a rather large country. It’s certainly not free.