IMO there are many, depending on the market segment.
B&W, Bose, Sennheiser, Dali and Sonos for what concerns home systems/soundbars.
Dali, Geneva Labs, Sony, Sennheiser, Bose, Tivoli Audio, B&W for personal/portable audio.
I’m listing these companies as competitors in similar segments, of course each of them has his pros and cons.
I’m sure I’ve left many out of this list, these are just a few that come to my mind where I can find some sort of affinity, hence I understand it is highly debatable.
I don’t think there’s anything comparable in terms of tv’s but IMHO the more the time passes, the more I find hard to justify the increasing gap between a BV and a high end tv (Harmony excluded as it is in a league of its own).
Regards.
Olivier