Indeed. You could even say the magazine is as bad as the manufacturer, one making sure the numbers are very low while the other is making sure the numbers are very high. Both for the same basic reason.
Only that is not the case. The magazine uses identical conditions for all cars. You cannot say it uses "unfair" conditions, as long as they are the same ones for all cars.
It's the carmakers that don't offer reliable numbers, they are the ones who make it all uncomparable. AMS is just trying to find a common denominator. I simply do not understand, why you want to blame them for not using F1-qualifying conditions but rather boring standard everyday road conditions. We're not talking motorsports here after all.
I mean, it's all okay if you don't care and think comparableness is overrated anyway and arbitrariness is the real thing.
But for those (like me) who actually want to be able to compare numbers on a neutral level, there has to be found a kind of norm. That norm can be one driver with empty tank or two drivers with full tank. Doesn't matter. The important thing is: If the carmakers are unwilling or unable to deliver such a norm, you have to make your own one. That's what AMS has been doing for decades.
Of course you can say that's for marketing purposes to gain more readers but you could also say, that making own measurements and not simply copying the carmakers' numbers is actually valuable customer advice.
I don't want to sound like a pedantic but as an example you can tell by that list above, that while sharing the same 0-100 numbers in the data sheets, in everyday road conditions a BMW 320i accelerates slower, than a Volvo S60 2.0T. That could break a BMW driver's heart and therefore alone is a valuable information
The one thing I agree with you on, though, is the question if all that data is a relevant information at all.