Hi.
It's complicated...
Some smallish companies produce very good speakers e.g Philharmonic Audio,
Some (relatively ) small companies produce objectively good to great speakers... Kali Audio, Dutch & Dutch, Ascend
Not so small (Genelec) 60 Millions Euros of annual revenue but still not a major big, doing the same ... their speakers are consistently among the very best reviewed here
Focal JM Lab with revenues around 150 Millions Euros, produce it seems some good speakers.. and some not so great too..
Rather big companies producing seriously good speakers.. e'g Neuman owned by Sennheiser Electronic GmbH & Co. KG, with revenues around 600 Millions Euros
Huge conglomerate with annual revenues larger than some countries .. Revel thus Harman owned by Samsung, yep, $240 Billions... in 2021 ...producing speakers of quality Revel, JBL and some turds(JBL too
) ... yep..
It's a spectrum ...
...
OTOH
Technology has made it easier to produce great speakers ,for those with the requisite knowledge and experience and, savoir-faire. You can buy online good measurement microphones for less than $500 (Earthworks M23, etc) or around $100 (miniDSP-Umik-1) or even ... like Behringer ECM-8000 that was on sale for less than $30 a few months ago.. There are even some services that calibrate these against a laboratory reference ... for a fee, of course. quite modest I believe that Spectrum-Labs measure your microphone for around $55 per microphone.
And there are software ... Some are free.. REW.. And there is MATLAB, not always free but.. affordable, to a "normal" and sole individual working in a "normal" job ...
And there are now things that are a bit more sophisticated and costly but still at the level of a startup such as Klippel.. True $100,000 is not chump change but .. you won't need to build million dollars facilities anymore ... You garage will be enough for accurate measurements of your prototypes.
As for the warranty... a different debate. It supposes at least that the company will be there when the warranty is invoked.. Bigness is not a guarantee against disappearance ...
So...
Complicated and .. a great time to be an audiophile...
Peace.