Except it's Dealt method, which means you have to multiply by the average amount of people on your table. It's going to be different if you play 6-max or 9-max etc. you're sharing the rakeback with everyone on your table basically, regardless of the action any given person is giving.
"•Points are earned at the following rates: Ring Games: $1 Rake = 1 VIP point, Tournaments: $1 Fee = 7 FPP."
Given your logic/calculations, tournament players get 7 times more rakeback than Cash game players. Sounds fair? Nop, which is also why it's not true. What they did is take 7 as an average amount of players on a cashgame table so the return is similar for tournament players and cashgame players. 5.95%x7 = 41,65%