In fact, it's not uncommon for even big companies to use smaller outside vendors to co-develop their products. Ford (and many others including Mercedes, Opel/GM, Audi, Aston Martin etc.) have used Cosworth to develop their performance engines. My 15 year old son just bought a Focus with a Cosworth developed engine in it (Focus ST170/Focus SVT).
I wouldn't know whether Noelle has been involved with the development of the S63TÜ or not, but I wouldn't dismiss the possibility that the company might have been used as consultants at some stage. For instance, AMG exhausts are made by Eisenmann...
Would be interesting to know the inside story here
