Here is a list of the fictional locomotive builders I know of.  Does anyone know of others?

http://clcotrains.embarqspace.com/
http://www.freewebs.com/sblocomotives/index.htm
http://www.freewebs.com/nrglocomotiveworks/index.htm
http://www.freewebs.com/gdrmb-sbl/index.htm
http://www.freewebs.com/cmpco/
http://www.freewebs.com/cdli/
http://home.att.net/~Berliner-Ultrasonics/bwapocdx.html