I believe you are undervaluing the demand for cloud, e.g. AWS and azure. Companies that "make things" use these services extensively. AWS and Azure are the quintessential shovels during the gold rush.
But even by your flawed definition of "making things" Amazon counts, because of Kuiper, Fire Devices, and Echo alone.
I would grant that Amazon's Graviton is an actual thing, but that's pretty new. I would put the Fire and Echo devices in the same bin as their branded USB cables, i.e. "we put our logo on some stuff out of Shenzen."
I get that AWS services are a real thing made possible by other real things, but it's also essentially a branded software layer on top of a lot of open source stuff. Over-simplification, sure, but there are enough third-party services that ape enough of the AWS API that I think of it more like a Dell than an Apple.
But even by your flawed definition of "making things" Amazon counts, because of Kuiper, Fire Devices, and Echo alone.