Interpreting it charitably, it's like what happens with maternity leave.
If you have 1 employee who needs to go on leave, you're required to pay benefits (maybe a salary), the work she was doing still needs to be done, and you have to replace whoever you hire as a substitute when she comes back, then you're going to be in a real pickle. [0]
If you have 1,000 employees, approximately the same work gets done, and it's just the cost of doing business. You're able to effectively self-insure against that risk.
The wolf thing is similar. If you're poor, have one cow, and a wolf eats it, that's your livelihood down the drain. If you have 10,000 cows then even a multi-day onslaught from a pack of wolves as you work out the details of why your herd is shrinking is just the cost of doing business.
[0] That isn't arguing against maternity leave, just that saddling individuals with a society-level goal isn't often a great use of resources. In this case, instead of a communal tax for the things society values, you randomly cripple the small businesses you claim to support. Taxes hurt your reelection chances though, whereas pushing the risks to ordinary people (no matter the extent of the worst case) rallies the electorate around your welfare initiatives and concentrates the damage on a group to small to hurt your election. As a side-cost (one I assume is intentional, but I might just be a bit jaded), large companies are unharmed.