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Nothing is known about the company other than it is only seen on the Nightmare Scarab and not anywhere else in the Grand Theft Auto series, even Grand Theft Auto: Vice City, which the company is named after.
Based on the name and the fact that the mule mascot in the logo appears to be wearing a conductor outfit, the company is likely a rail-based transportation company.
Due to its name, It is likely based on the Miami-Dade Metromover. The logo on the Mule's stomach also resembles the logo of said Metromover.