>We, of course, all contribute to this. Some of us are just looking for a scapegoat.
Yep. Well hidden in the study is the statement "...we assign to each carbon major the emissions associated with the full value chain of their products...". That's an obfuscated way of saying that they're not counting the direct emissions of the producers, but also of the consumers (that's us) who use their products. But it's basically a zero sum game, if consumers don't buy from one producer, they'll buy from another. So attributing the "full value chain" to single producers is deliberately misleading.
In fact, it may be the opposite of what they're implying. Larger producers may have efficiencies of scale in production which contributes less per quantity of product produced.