Thank you for the detailed response, Paden. I will take this back to my team and take appropriate action.
Much appreciated!
The short answer to this is Q2 does not store, or have a concept of account relationship. You may have to go to the core to get this information.
The link type that you are looking at is describing how the account is linked to the end user. Link type C means the account is linked via the primary cif and is probably part of a group of accounts that all have the same primary cif value. A link type of A means the account is linked via the account id (Host Account ID) and someone had to directly say "the end user should be able to have some sort of access to this account specifically".
There is a way to guess at the relationship in an extension. If you compare the self.online_user.user_primary_cif value of the end user to the account.cif_internal_unmasked value on each account. Every account that matches the users primary cif should be a "primary" account. This depends on the validity of the primary cif value on the user, as that doesn't always match the expected account cif values.