It just seems like both lists are because the tester had a bone to pick with a particular company or had a good customer service experience with another.
Delta is one of the 10 worst companies because they charge 3x for a refundable ticket. A specific ticket with no regard for any other metric than a single fare search. BMW is one of the 10 worst companies on the planet because they don't provide a spare tire, despite run-flat tires as stock equipment on all cars and free roadside assistance.
And yet Kohls is one of the 10 best companies in the world due to their generosity in their return policy and the fact that there's always a coupon available.
Total B.S. and CR as a whole just lost major credibility with me for publishing that crap.