I do think that the OEM's do try and take the engine's characteristics into account. Many DI engines fuel dilute, how they weigh that in the algorithm is of course proprietary. I assume engines with electronic oil level sensors may take oil level into account. They also take sump volume into account.
Toyota of course doesn't use an iOLM as I mentioned earlier, it's a dumb mileage counter. Not sure about KIA or other engines with a reputation for oil consumption, but the Theta's had a lot more wrong with them than how frequently you changed the oil.
Last OCI on my wife's truck (which was extended), we put 710 hours on the oil and 22,124km (13,747 miles) with the HPL "overkill" 0W-20. This is an engine that doesn't fuel dilute and isn't DI and has a 7 quart sump, but it spec's a generic 5W-20 and so the iOLM intervals range from ~10,000 to ~14,000km (6,200 to 8,700 miles) depending on operating conditions.
This most recent interval, that's an average speed of 31km/h (19.36Mph). That's not very fast. Had we been driving to the cottage a lot, that number of engine hours would have been greatly reduced and subsequently the average speed considerably higher. Fuel consumption would have also been lower. These are factors (hours, fuel burned) that have a significant impact on the health of the lubricant, as was discussed earlier in the thread, but are not in any way factored-in to the "miles" based change interval (and of course Toyota's mileage counter). This is why some engines running dealer bulk at some mileage interval are pristine while others, using the same oil, changed at the same interval, are varnish city.
Mileage is a poor proxy for oil condition, just like trying to use "miles" to measure EV charge speed. Both are used because they are easy and don't require much thought (or learning new units in the case of the latter) and OEM's are aware of this, which is why we saw iOLM's enter the picture. It's also why much more expensive equipment has service intervals based on hours and/or volume of fuel used, both of which are considerably better proxies for oil condition.
If you are uncomfortable with the idea of following the iOLM, you'd be better served using engine hours or fuel burned.