There seems to have never been any discussion on who a publisher is, at least in this forum. I do not think we need to be worrying about who the UPC belongs to, since it can be difficult to know all of them. We do not have a reference list to refer to. We do not handle distributors at all, and likely all games have a distributor even if they don't have a logo or mention on the box.
For this one tho, it seems clear that Electronic Arts is the publisher and Destination Software is the distributor and not a publisher.
There is always the option of creating a Publisher record with two companies on it, as has been done in the past.