Neo, as the product line from the Mountain View, Calif.-based company's Sunsoft unit is called, extends the theory of object-oriented computer programming to corporate networks. In object programming, software coding is reduced to re-usable or interchangeable units that can easily be plugged into new or modified processing systems. Janpieter Scheerder, president of Sunsoft, said at a press conference in New York that companies have been limited in their attempts to doing business on the Internet because of complications in adapting their in- house systems for the World Wide Web. Mr. Scheerder and Sun Microsystems chairman Scott McNealy said Neo can help corporations overcome the limitations of their "static" computer environments the way Federal Express made it possible to track packages over the Internet - and thereby gain a competitive advantage.