Interesting, thanks.
But yes true_company (in my design default physical_person=false) is the normal use case.
I setup another page without filtering to have all company including virtual one and display the field physical_person as a boolean in the card.
I also explored Option to Add a New Row Directly as a Card - #5 by Sylvain_Viart
If I could have a button to trigger that –> creating such record just forcing physical_person=true
My question here, is more a UI question, for the final user, not to have complicated way to create such exception.
I expected to have found a very simple way to just have a simpler form to handle create / search / update of such case (physical_person=true). May I should handle it in an external table and offer a migration button on a true_company later if the case happen. 
A full copy.
Still thinking 