@Mas. - you've contributed to a different thread and received almost the same answers, but for some reasons you're not comfortable with the truth: Companies matching your criteria do not exist in non-professional rebreather market, where "non-professional" is synonymous with recreational and technical rebreather divers commonly certified by IANTD, TDI, SSI, and similar agencies.
A few quotes from your other post to put the question in context:
i am searching for more options to help a family student who want to start instructor career in CCR training and doesn't want to consider any units rely on the mood and life conditions of single engineer or entrepreneur.
Prism 2 and rEvo III are the only two CE models likely to be around for longer time. All others are owned by smaller businesses who rely on single individuals.
None of these quotes received positive responses.
Your comparison between rebreather diving and F1 is also on the wrong track. F1 participants generate substantial revenue from automotive business. See it for yourself by pulling these companies' financial statements and looking at figures such as operating margins, EBITDA, and so on. In contrast, none of the diving conglomerates you've mentioned generate substantial business through their rebreather divisions, and that is a plus. Smaller companies are easier to work with because they're more in tune with diver needs, e.g., I just completed a joint project with rEvo, but would Mercedes listen to my automotive needs?
Your friend who is looking into rebreather instruction should seek advice from other financially successful instructors, not from a top-down market analysis approach that is flawed for this case. Please don't take my post as a bitter answer, because the responses stem from experience in business development, product marketing, new ventures, finance, merges/acquisitions, and hours spent on modeling / valuation (which was a total waste of time, I'd rather dive).
Also, if you want to get better answers, please ask better questions.