It is indeed a strange world we live in.
In most cases, the cost of actually manufacturing the film is the smallest component of the cost of that film on the retailer's shelf/site. Some will recall Simon Galley confirming that it cost them more to buy the backing paper for a single roll of 120 film than it did to make the film itself.
The costs of confectioning the film - slitting it to size, punching the sprockets or adding the backing paper and spool, edge printing, packaging, plus the big one, distributing the film, are what drives the shelf price.
So if a third party wants Harman to do all that up in bulk and put the third party's name on it, and are willing to both pay for all of this in one fell swoop and handle most of the distribution costs, it is going to be incredibly attractive to Harman.
I certainly remember the thread pentaxuser refers to - it's just a bit hard go locate.
I think it is this long one:
https://www.photrio.com/forum/threads/developer-recomendations-for-agfa-apx-400.167730/