The gist of the report summary is that VPN companies can be really shady. At the same time, these companies enjoy an undeserved implicit trust from the public.
Sending all our data through an untrusted intermediary is a bad idea. Installing software from an unknown company (that hijacks the machine's entire network stack) is not a good way to protect data.
It all really depends on what you are protecting against. For the average person wanting to protect data and avoid being tracked, setting up thoughtful DNS infra, and a basic firewall, is probably more effective than using a commercial VPN from your home network.
For public networks, it's probably safer to set up a VPN server on your home network and use that in case you need to connect to public wifi or some other potentially hostile network.
I'm not aware of any authoritative article on this topic but I generally share writings by Schneier. This one touches on the subject:
https://www.schneier.com/blog/archives/2021/06/vpns-and-trus...