Other than Papo/Rebor what company comes close?

[Simon]

And don't have blind faith in resin kit. Many-or I mean most resin kit not worth the price. Even some of them-their sculpture details and accuracy are not even as good as some good but cheap toys.

..to be honest, I've never seen a resin kit less detailed than a PVC/Vinyl toy..

That's what I have in my collection:
https://www.flickr.com/photos/130140542@N03/albums/72157661032161935

The good details doesn't mean more details. All the skin folds should be relevant to dynamics and anatomic structure. A good example is Safari Carnegie's figures, although they have fuzzy skin texture, but still looks comfortable.
How about resin kits?......I don't want to be identified. But it's a common problem for a sculptor who has not been trained in sculpture or is lack of observation and understanding.

Some comparison pictures about what you're talking will be appreciated.
Thank you.

I don't want to say "who's model kit" for this carnotaurus kit(If this artist saw this article, please forgive me-I'm just speak frankly.),
You can compare this to Safari Carnegie Carnotaurus:
From muscle, skin detail, even each point, line and plane.

OK.  I never thought I'd say this (given that I am not a fan of that Carnegie Carnotaurus - or the style of the sculptor who created it), but this is not really a fair comparison.

The resin sculpt above is done in a static pose, while the Carnegie Carnotaurus is in a somewhat tortured pose, chiefly because, as a PVC toy, it was required to be able to stand upright (hence the tail is 'dragging').

If that Carnegie Carnotaurus was straightened out like the resin model shown above, it would be a superior model in my view, although of course the surface texture would not be as sharp...

... having said all that, of course resin is a superior medium because it captures the details far more sharply than PVC plastic - but the bottom line is that anatomical accuracy is still the deciding factor for many of us paleo-fans (ie I have seen many inaccurate resins, and also many very accurate PVC models) ...