A company that has more QA staff than developers. ---- QA is one place where there really can be parallelism, so having more QA staff than developers is very workable, especially if they are shared between products. System testing is far more exhaustive than unit testing, so having a lot of QA people can be justified. ---- It is well known that the efficiency of development decreases rapidly the larger the dev team gets, but this is does not hold nearly so strongly with QA. Perhaps less time gets spent on dev and more time solidifying existing code, but this is a good thing. More QA just means more exhaustive testing.