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Generally Hella makes light units and Phillips makes bulbs, which, since we're obviously not talking about "sealed beams," are not the same thing. There are Hella-labeled bulbs, but I'd be surprised if they're directly made by Hella. I've never heard of a Phillips light unit, i.e. lens plus reflector.
Hella isn't necessarily #1. Many Euro cars feature light units made by Bosch, which in total is a way bigger company than Hella. And the big and now always faded out light units on the last Volvo 240s were made by Cibie, a French firm now part of Valeo.
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