While filling a small history of each make + links to related makes, I realize that the British automotive industry is a so worse mess than what I thought So many companies buying each other in the 20th century, that's unbelievable.
I already updated many of the BMC/Leyland, I have the Chrysler / Rootes to do after.

I created a new make for the Canadian company: https://www.imcdb.org/vehicles.php?make=DUX-Machinery

https://www.imcdb.org/vehicles_make-Dux.html
German cars https://www.imcdb.org/vehicles_make-Dux_model-K24%2F2.html
Canadian dump truck https://www.imcdb.org/vehicle_1858834-Dux-DT-12.html

The UK cars & bikes company: https://www.imcdb.org/vehicles.php?make=ABC-Motors
USA bike: https://www.imcdb.org/vehicles.php?make=ABC
USA buses: https://www.imcdb.org/vehicles.php?make=ABC-Companies
I'm not sure this latter one is really a make on its own though

https://www.imcdb.org/vehicles_make-ABC.html
USA buses https://www.imcdb.org/vehicles_make-ABC_model-M1035.html
UK cars https://www.imcdb.org/vehicle_322740-ABC-Regent.html
https://www.imcdb.org/vehicle_322738-ABC-1924.html
USA bike https://www.imcdb.org/vehicle_1288281-ABC-500-2019.html

I kept the original page for the American cars: https://imcdb.org/vehicles.php?make=Peerless
Here is the new page for the UK cars: https://imcdb.org/vehicles.php?make=Peerless-Cars

Peerless
https://imcdb.org/vehicle_1447274-Peerless-2-Litre-GT-1959.html - British sports car
https://imcdb.org/vehicle_2050800-Peerless-1926.html - US car manufacturer

Done:
https://www.imcdb.org/vehicles.php?make=Rex for the Chinese recent models
https://www.imcdb.org/vehicles.php?make=AB-Rex for the Swedish mopeds
https://www.imcdb.org/vehicles.php?make=Rex-Motoren-Werke for the old German mopeds
https://www.imcdb.org/vehicles.php?make=Rexworks for the American heavy equipment

There were just three Romanian tractors in addition to the two Swiss bikes, I think these tractors should be listed under UTB like all the others.
I keep the links here for reference
https://www.imcdb.org/vehicle_1150100-Universal-533.html
https://www.imcdb.org/vehicle_1153430-Universal-445-V.html
https://www.imcdb.org/vehicle_937599-Universal-445-D.html

I'll do the split for the Rex vehicles later

https://www.imcdb.org/vehicles_make-Universal.html
Swiss bikes: https://www.imcdb.org/vehicle_312217-Universal-600.html
https://www.imcdb.org/vehicle_1629529-Universal-B50.html

https://www.imcdb.org/vehicles_make-Rex.html
German mopeds: https://www.imcdb.org/vehicle_260816-Rex-17-1955.html
https://www.imcdb.org/vehicle_650214-Rex-Monaco.html
https://www.imcdb.org/vehicle_290399-Rex-Piccolo.html
https://www.imcdb.org/vehicle_83568-Rex.html
https://www.imcdb.org/vehicle_1394442-Rex.html
Sweden mopeds: https://www.imcdb.org/vehicle_1393092-Rex-Midget-Sport-1938.html
https://www.imcdb.org/vehicle_196401-Rex-Rexoped-1955.html
https://www.imcdb.org/vehicle_362291-Rex-Z%C3%BCndapped-1954.html
USA construction vehicles: https://www.imcdb.org/vehicles_make-Rex_model-Pactor.html
https://www.imcdb.org/vehicles_make-Rex_model-RexRoll.html
https://www.imcdb.org/vehicle_21517-Rex-SP-700-1979.html
https://www.imcdb.org/vehicle_27967-Rex-SP-910B.html
https://www.imcdb.org/vehicle_17187-Rex-Trashmaster-3-70A.html