They are totally separate companies. David's son, Luke, runs VTL and David's ex-wife, Eveanna, runs Manley.
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Maybe not the same but similar, in as far as similar designs (ie. MB450 vs Neo500) which are evolutions of past designs. Both are optimized for 5 ohm speakers. The companies are diverting more as time passes and I've heard rumours that trend will continue in surprising ways. Their preamps, integrated and smaller amps are completely different designs. Any similaritiy in sound is due to their dedication to make it best.
Manley has always been more into elite professional equipment and that still is the bulk of their business.