Harman owned JBL. Revel is their consumer line. All of Harman was bought by Samsung, thus JBL is now a division of Samsung.
All the design, engineering and testing for both companies is done in the Northridge, CA facility.
Kevin Voecks is the principal Revel designer.
https://hometheaterhifi.com/volume_1...ks-4-2004.html
Revel and the current line of JBL professional speakers are based on the work done by Dr. Floyd Toole. You can read about his decades of reserch in the third edition of his book, "Sound Reproduction: The Acoustics and Psychoacoustics of Loudspeakers and Rooms".
IMO, you would be remiss to not audition Revel loudspeakers if you care about speakers that sound good and measure well.
https://www.stereophile.com/content/...08-loudspeaker