Oh I really want to answer this question. Can I?
Linux is not a product of manufacturing. There is no company that made it. In fact, there is no one “Linux” operating system – there are hundreds of different Linux operating systems. They are based on the Linux Kernel which was written and still maintained by a guy named Linus Torvalds. He did i originally as part of a college experiment.
Then along came a bunch of other people calling themselves GNU (pronounced Gah-New) who wrote lots and lots of underlying programs to work with the Linux kernel to make up the whole of the operating system.
All of this is called “the Linux Community.”
They are the “manufacturers” of Linux. A great many good hearted volunteers who spend their spare time doing their hobby – writing Linux code!