At face value your initial statement is logical, and certainly there was less opportunity for pilots from different units to claim the same enemy aircraft. However, positive confirmation of a victory over the ocean isn't any easier because all aircraft shot down disappear into the depths. Did the Navy study review Japanese loss records in formulating its assessment? If not, then the study is still flawed. Of course loss records aren't always available, particularly Japanese records of which many were destroyed during WWII. This means that any kill/loss ratio will have considerable margin of error.
As far as I remember Japanese Navy Kodachosho or Japanese Army Sento shoho were never a subject of review and were never taken into account by US post war reports.
In case of the first ones its not that hard to find them, many of them are not only existing but are available in the internet - jacar.go.jp - one just has to browse the archives and download the desired file. I have only been unable to find a unit records a few times, mostly for late 1945 which leads to assumption that possibly some units destroyed their latest reports.
In case of Sento shoho its a bit harder, I think you have to go to Japan since they are not in the internet yet and might not be there any time soon.
If there are vetted lists of German, Japanese, and Soviet losses and/or victories ... I'd surely like to see them or purchase a copy for myself. Heck, I'd like to see an authoritative list of losses and victories from France, Finland, Poland ... any country other than the U.S.A.
There is a very comprehensive study of Japanese Zero losses and combats printed in 5 tomes, I cant recall the title unfortunately. Anyway, that book still is in Japanese so one would have to learn the language
Also some of the newest positions on book market are written by the authors who put more effort than just to quote US sources and try to compare them with Japanese sources to obtain some perspective. After few of the books like "Soleil Levant sur l'Australie" and "Guadalcanal, Cactus Air Force contre Marine Impériale" by Bernard Baeza or "Eagles of the Southern Sky" by Michael John Claringbould Luca Ruffato I'm changing perspective over the claims of the Allied pilots, as they often as flawed as Japanese claims.
The confirmed claims are also flawed as the books like the mentioned above present, as older positions did not try to make a more extensive use of Japanese records.