Not sure how you get Harman as a Canadian firm! Revel is a newer name in speakers, but JBL and Infinity both have a deep USA legacy.
I, too think of boutique as where you are paying a premium, much of which goes to an almost surrealistic presentation. I joke about Woodcraft being a woodworker's boutique because of how clean and "shiny" the stores are for "he-man" woodworkers. They sell many high dollar products that are indeed capable, but you won't find many professional carpenters (or even cabinet shops) that buy their stuff! You can buy a beautiful Leigh jig that allows you to make beautiful dovetails for your joints with very minimal training, but if you do it for a living, you can make the joints (that fit just as well) faster using a saw and chisel.
But I digress!
Looking at value as sound quality per dollar, I believe all of the companies have their Gems. Philharmonic Audio offers the most consistently highest value because Dennis Murphy is not really trying to build/grow a company or earn his livelihood. As he has said he is on a comfortable pension. I asked him what he made building the Philharmonic 3's I bought from him and he said right around $6.50/hr. He is a retired accountant, so I do not believe this was a wild guess! He just enjoys building and sharing good sound!
Any of the large companies can represent great value, but it usually takes a really good sale on one of their most competitive products to get there. Unfortunately these great sales involve clearing out excess inventory and high-end doesn't allow for much excess inventory.
The other guys care about those things too but they have the resources and the theory to understand (or try to understand) “what the human ear wants” and the belief is that they can make outstanding products using less than stellar parts.
I think Harman Labs has done more work on this than anyone; but they have published a lot of their research and had lots of publications analyzing their findings. Happily this information id available to any designer.
There are companies that have chosen to pursue a specific design approach such as Martin Logan with Electrostatic speakers and they definitely have an advantage (including patents) over any small company attempting to develop an electrostatic speaker! Simularly JBL has an edge on horn technology. But, while these technologies do offer unique advantages, they do not represent a clearly superior "across the board" approach to speaker design! If you hear an electrostat and the sound is exactly what you want than you have a clear answer, but most designs are more mainstream with dome or ribbon tweeters and are fair game for a well trained/experienced/talented individual to have a competitive entry against the large companies.
On the extreme high end, yes I would expect "the very best" a company like Harman has to offer to equal or better anything else out their. The smaller companies just do not have the resources to produce a $80,000 speaker that stands a chance of turning a profit!