And yet, if this was a substandard method, there would be 100's of posts daily asking why the headlights don't work and how to create a different ground path to make them work. There would be a big "how-to" section with a step by step remedial methodology outlining how to fix all of Jeep's bad grounding solutions to sheet metal. That and if you read the posts on here about problems with grounds, the most common is the NON self tapper to bare metal at the engine block.
The screws at the headlight grounds are not self tappers, they are self threading versions that cut threads into an extruded tube of the correct diameter. That is a very key distinction due to the self tapper in normal sheet metal will only have 1/2 of a thread to keep it tight and the self threading version in the extruded sheet metal tube has several. The underside of the head is serrated so they don't loosen easily, and the ring terminals are the type with little points that dig into the surface to prevent rotation.
Again, I am not talking about "fixing" any of the factory grounding, just doing it with threaded machine screws when I add my own. As you pointed out, if the factory ground screw has several threads in contact with the metal that is just like when you drill and tap in a machine screw. I don't think a self drilling/tapping screw from the hardware store will create a grounding point equal to factory, or equal to my method. I think drilling and tapping a machine screw is probably very similar to factory.