I believe Sierra and Berger are the only two bullet makers determining BC by conducting their own time of flight tests. The others probably use Greenhill or other inaccurate formulas based on bullet weight and dimensions.
And Sierra may be the only one that publishes/lists two or more BC's for different velocity bands which typically gives the most accurate trajectory data. Berger admits they average the BC's they get in different velocity bands for each bullet, but that's close enough for 99% of folks applications.
Bullet companies also use different methods and practices for measuring their bullets' accuracy. Sierra may be the only one that full length sizes their cases.