Refining isn't as "extensive" as I might have guessed. They estimate that for a 22 mpg car, 400g/mi are emitted by your car, and 100g/mi are emitted turning oil in Saudi Arabia into gasoline in your car, for the total of 500g/mi that I quoted above.
Turning natural gas into electricity or compressed hydrogen is less efficient than turning oil into gasoline. Since "MPGe" ignores upstream consumption, the MPGe of BEVs and FCVs is unfairly high. I'm not saying that BEVs are dirty; I'm just saying that on a typical electric grid, they're not > 4X cleaner than a 22 mpg car, nor > 6X cleaner than a BMW M5. If you live in clean energy CA, you could probably claim that the MPGe of a BEV is probably about right (4X better than a 22 mpg car). but then the average emissions of the grid might not be fair, either: if my car uses more electricity, does that mean that CA is going to build more clean energy plants, or will it build more natural gas plants? i.e., what are the marginal carbon emissions of the grid?