There’s definitely a bit of crossover in the creation of the original hardware and was some partnership there.
Valve developed the lighthouse tracking system and is responsible for SteamVR, both of which are open to other developers to use. Valve is making the Knuckles controller independently, which is unlikely to be a ‘Vive’ peripheral but more akin to a Steam Controller for VR.
HTC built the Vive (with help from Valve) and are solely responsbible for the Vive Pro, and Viveport.