I am not sure we disagree substantially. I very much dislike Kodak's moves away from B&W paper and it's move toward digital.
But, I think we may have a different understanding of what is fundamental to a company. Or, put another way, when does a company change?
If we concentrate on products, then clearly Kodak is a different company today than it was 10, 30, 50 or 100 years ago. Eastman started the company producing dry plate glass negs. It then moved onto roll film and processing the film. It led the way on the introduction of color products. Arguably, Kodak became a "different" company with each move.
If you were saying that Kodak was a film company, now it is not and it never will be again, then we agree.
But, my discussion was pointed not to products, but to the end goal of those products--the "core", or main philosophy of the company. I believe Kodak's main early core was to make photography democratic, i.e. so that everyone could own a camera and take pictures as easily as possible. I see Kodak's recent moves to digital in line with that core value. To me, that is the essence of Kodak. What it has done from the beginning, and what it has done with most major changes in its history. To that extent, Kodak is the same company, or at least it is pursuing the same "core" that it started with.
This discussion reminds me of the question, "Am I the same person I was at age 20?" No, of course not. I am 30 years older and (hopefully) wiser. If I focus on the outward changes, I am quite different. But, I still hold most of the basic values I held at age 20. In my "essence", I am more mature, but I am still the same person.