The Software Bill of Materials (SBOM) is a critical tool for securing the software supply chain (SSC), but its practical utility is undermined by inaccuracies in both its generation and its application in vulnerability scanning. This paper presents a large-scale empirical study on 2,414 open-source repositories to address these issues from a practical standpoint. First, we demonstrate that using lock files with strong package managers enables the generation of accurate and consistent SBOMs, establishing a reliable foundation for security analysis. Using this high-fidelity foundation, however, we expose a more fundamental flaw in practice: downstream vulnerability scanners produce a staggering 97.5\% false positive rate. We pinpoint the primary cause as the flagging of vulnerabilities within unreachable code. We then demonstrate that function call analysis can effectively prune 63.3\% of these false alarms. Our work validates a practical, two-stage approach for SSC security: first, generate an accurate SBOM using lock files and strong package managers, and second, enrich it with function call analysis to produce actionable, low-noise vulnerability reports that alleviate developers' alert fatigue.

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