C'mon, can't you guys read? The first round is between Atari and
Koei!! Which means, you can only vote for one of the two!!
This is a tough fight, methinks. Atari published a great game known
as Ikaruga... but also brought us the
'keep-getting-stuck-on-the-wall' game better known as Enter the
Matrix. Koei published the best-selling Dynasty Warriors series,
and yet I've never liked a single one of those 'Cow Cow (read: Cao
Cao in American voices)' games. Hey, at least Koei made this PS
controller thatI used to like!!
My vote has to go to Atari... if only because of Ikaruga.
Edit: just to add on after checking their official sites, I
realised that Atari also published great games Neverwinter Nights
and its expansion set, as well as Unreal Tournament, while Koei
published Guitaroo Man, as far as I'm concerned. 
