Hard to decide..Microsoft has more M rated games than E...
While Nintendo has a LOT more E than M.
Sega makes really good games, but quite a few have flaws.
Sony.....is Sony Playstation?
sony is playstation.
sega made the best things...
Sega back in the days of old (well, up to DC-era) would probably have just beaten out Nintendo. Now though Sega have taken a turn for the worse and Nintendo beat them.
Nintendo. Past, present, and hopefully future as well.

Does Sony even make games? ^_^;;
Nintendo. After all, there'd be no Legend of Zelda if it weren't for Nintendo and Shigeru Miyamoto.
I would say sega but according to Shiek, their coding is quite sloppy and "unhealthy" for lenses.
As for my favorite I have more than one. I go off of ratings:
E - Nintendo
T - Sega and Ninteno
M - Microsoft and Sony