Most overrated audio manufacturers?

Zu, for sure, and the Falcon, Rogers, etc. BBC line

Macintosh, Hegel, Accuphase, Nordost, Kef, 

I will add the two companies that I was underwhelmed by their gear.

BAT.  I have  VK 3i and a vK-33.  Both were exceedingly bright and sounded like mid fi.

AYRE. great company and they get quite a bit of positive buzz but i had 2 different C-5 players and one of their amps and felt they were okay but did not understand all the buzz they got!

Macintosh , AR, Wilson, Magico, 

If you’re going to crap on a brand at least spell it correctly, it’s McIntosh.  Otherwise you’re just bashing Apple for some reason.