The Linux Kernel is a product and the Linux Foundation is it‘s vendor. I would assume they mean Them. Especially when they had Red Hat and Cannonical in „other“
The Linux Foundation is not the vendor for Linux. "Vendor" here refers to the Linux kernel community and how it acts when security issues are discovered. That is, if you want to be pedantic, it's Linus Torvalds and everyone under him.
It doesn't really matter that it's not a legal entity, just "whoever is responsible for fixing the bug and releasing the fix officially". In security we call open source projects vendors because they act as such just like Apple would.
Linus Trovalds works for the Linux Foundation? So if we're being pedantic, which I think you are, then If it's Linux Torvalds in his professional capcitiy then it is for Linux Foundation.
Linus Torvalds does not answer to the Linux Foundation, and the Linux Foundation has little to do with how the Linux kernel handles security reports. It doesn't matter that they sponsor him; they aren't the "vendor" for Linux in any meaningful sense. They are just a nonprofit entity established to support Linux development in various ways.
The fact you needed to use meningful sense, to me, means you know you're wrong. You're just being pedantic and being pedantic and wrong at the same time is not good look.
In the context of security policy, open source projects are "vendors". It doesn't matter that it's not a company. You only care about the result (when things are patched and released), not how it happens.
Of course with open source you can fix it yourself, but in this context the stats are about how upstream behaves.