If you both pull straight up, you're sharing the load exactly equally. As a matter of practical experience and biomechanics, though, you may end up bearing more weight on the lower end, since both parties may not be pulling straight up. Basically, the free-body diagram shown may not accurately depict how people actually carry things.
Imagine the scenario of carrying a sofa down a flight of stairs. The person at the bottom may carry more load, as they are likely bracing the couch with their body, pushing back up the stairs at an angle instead of vertically. The person at the top contributes a relatively smaller counter-rotating torque perpendicular to the couch, rather than gripping the corner of the upholstery and pulling straight up. It's possible the force diagram looks something more like this:

If you tilt the object even more, the person at the lower end can carry the entire weight of the object, with the person at the top end contributing arbitrarily little horizontal force to keep the object from toppling over.
The point of application of force will also have an effect for real objects with thickness, even if force is applied directly upwards. Consider what happens when two people carry a box down stairs, picking it up in the usual fashion by the bottom corners. As the box tilts, the lower person's corner gets closer to the center of mass and the upper person's corner gets farther - to balance the torque, the lower person must exert a greater force than the upper one:

This doesn't happen when considering an idealized flat object, but it certainly makes a difference when carrying real things.
As yet one more explanation for why something might feel heavier when lifting to different heights, this scenario often occurs when carrying something up or down a slope or stairs, not just when two people of different heights carry something on level ground. To get the object moving up the stairs or to stop it at the bottom, the total upward force must be greater than the object's weight - when carrying something up or down a slope, there may be a point at which both parties carry more than half the weight!