「両社を同一視したオフィスアクションの認定に不自然な点があります。」という一文を英訳するなら、

Thus finding made by equating both members in the office action includes unnatural points.

よりも、

It is therefore somewhat unnatural for the Examiner to equate the two members in the way that has been concluded in the Office Action.

の方が正確です。