#OS/2
Well, by those standards, then at least NeXT was dummer than C=.
They brought their machine out later, sold fewer, and died sooner.
Which makes Steve Jobs dummer than C=. (Though he still exists, and
designed/marketed the NeXT.)
I believe that Commodore still technically exists. It is in liquidation,
and is not currently producing/marketing computer, however, as a legal
entity, it still exists and is being run by the trustees. (Who in the
opinion of some are dummer than anybody.)
– Alex…. Still Whap!'n after all these years