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I think the marketing of prop 13 was old people getting kicked out of their houses.

But I think the majority of the tax avoidance goes to not-old-people, like immortal corporations that can own the land forever.

EDIT: random link - it seems like residential owners don't benefit anywhere NEAR as much as commercial, rental and industrial entitites.

The linked study in OP shows that the single biggest beneficiary of Prop 13 on a category basis was vacant land.

They reference the same site, slightly different article

Berkeley Institute for Young Americans (2023)

what I attached was: "Who Benefits from Proposition 13?" (2023)

Page 2 of what I attached shows the results in a slightly different light.