It would appear that the mystery is solved. Walmart Supertech 2000 TC-W3 oil is made by Pennzoil-Quaker State's private label division called Specialty Oil Company.
Here is the MSDS sheet on Super-Tech Marine Outboard 2 Cycle Engine Oil TC-W3.
It clearly states the Company Information of the manufacturer to be the Specialty Oil Company.
Now if one goes to the Quaker State Site and reviews its history it indicates that in 1993 they acquired the Specialty Oil Company, giving it a strong private label manufacturing ability.
So, I would say that Supertech oil is really just Pennzoil-Quaker State oil at a much cheaper price. Why pay more?