$36/ton is our cost to capture CO2 from the air. For us it is an input to making things, not a product, so we don't need to purify it to 100% pure CO2, just need to capture it into water (approx. 2% concentration). This requires way less energy and equipment, so much much cheaper.
36$ is their cost after reselling the fuel. The 20-30x is the cost to capture and then sequester a ton, with no revenue for this.