D&M was a Japanese company, but they were acquired by Bain Capital in 2008 thus making them an American company. To the best of my knowledge, they are now a whole owned sub of Bain and headquartered in NJ.
They also substantially fit the B&M description.
Yeah, but the "Denon" half of D&M sells very heavily online, and the "Marantz" half of D&M has an existing partnership (still in place) to let Outlaw act as an authorized online dealer. I would not consider Denon to be a "brick and mortar" brand these days, even if Marantz is still heavily focused in that direction. Based on all of that, I have a hard time seeing D&M being involved in the Model 978's demise.