Correct. And if you read that carefully, it does not say that Apple doesn't know who the owner is. The owner, in this case, is not whose phone reported the tag.
neither of those statements say anything about identifying who purchased the air tag and what apple account is tied to the air tag.. you do realize that for someone to be able to find the location of the airtag, it has to be tied to their icloud account? the airtags have a serial number. it's trivial for apple to identify what icloud account is associated to the tag by serial number..