I have met Cyberdrive at Japan shows several times.
There are several photos within this thread of their products shown at the shows.
I bought a couple of their earphones and was later given two of their baisc daps (at the shows) to review on Head pie. So in that sense, yes they do actually produce gear.
I have tried the Seiun Pro/X at several shows at different stages of its development.
Photos have appeared in this thread and oin the show reports on Head pie.