No one.
It would be incredibly risky and probably unrewarding to do it. The ammount of investment and development resources necessary to aquire from scratch make it a huge investment with no garantee of sucess.
Only a company going in a craze would do that. So, i dont see ayone besides Amazon and Google even thinking about trying. But, i dont think either one has a chance unless someone else exits the market. That was what benefited Microsoft aswell. The exit of SEGA from the market.
Theres hardly room for 2 manufacturers and we have 3 already.
I did notice the sugestion of Valve. I guess it would be the closest because they already got the infrastructure and some development power. But, i still don't see why they should risk all that.