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I agree that we need a better way to load supplier factors that are only used by accounts that also belong to that same supplier. Unfortunately the only way to do that today is through custom regions and virtual locations. Adding this functionality would require updating the core emission factor selection algorithm, which is a large piece of work.
Regarding your second point, this is the way the MB emissions report currently works. If a custom (supplier or contract) factor is found, it's used. If none is found, then residual mix is used. If no residual mix factor is found then the grid-average (location-based) factor is used. Or if I've misunderstood the point you were making, please let me know.