Ask HN: What is your definition of an "engineering company"?

What's your so-called "sniff test" of what makes a company an "engineering company"?

What's your example of a high-quality engineering company/firm/organization/whatever? From anywhere in time, space, reality, or fiction

Gergely Orosz has a good post on this where he splits it into companies that have engineering as a "cost center" vs. a "profit center" https://newsletter.pragmaticengineer.com/p/profit-centers-co...