Why would someone invest in residential properties by investing under Singapore company name vs individually as foreigner?

One of the reasons may just be visibility; if you own a company that buys then property, then you are less directly visible as the owner of the property (it can still be traced, it's just less obvious).

Another reason could be related to financing. For example, they may want to use a company to obtain a business loan to purchase the property, as opposed to the usual home loan.

Do let us know the specific context however, and we may be able to tell you more. As an aside, note that the ABSD for foreigners is 20 per cent, but the ABSD rate for entities is 25 per cent.​​​