It is not within the spirit. The spirit was to provide a lifeline to companies - large and small - which were immediately, critically impacted in terms of cashflow.
I'm furloughed (and not at 100%, or 80%, because I'm fortunate enough to - usually - earn a fair bit more than the cap). The company I work for suddenly has a negative income. Few bookings, hundreds of thousands of customer refunds; repatriation flights, system changes, business disruption and activation of business continuity contingencies. Still paying leases on grounded planes, already paid slot fees, empty hotels, office and retail space.
Liverpool FC has already received most of its income for the year - matchday income makes up about 20%, and there are only 4 home games remaining (less than 20%, all comps) - so less than 20% of 20%. We've furloughed 'about 200' staff - at a max of £2500 each per month from the government. Does half a million quid a month make any meaningful difference to the club? Really?
Major airlines and travel companies have cash reserves that would pay their staff (without the furlough scheme) for something between 6 weeks and 3 or 4 months, depending on the business. Not because they're struggling companies, but because they cannot operate and they have massively negative cashflow. Liverpool FC have received ~95% of their seasonal income, and are looking to offload less than 5% of their wage bill onto the taxpayer. Not similar. Not within the spirit.