Not in the mobile arena. HTC, Samsung and Apple all report "shipped" numbers. None of them report sales of individual handsets to consumers. As I have stated before, if you want to ignore the facts that's fine, but page 26 of Apple's annual 10-K filing is very clear that they only report shipped numbers.
Only difference is SOME of Apple's reported numbers are direct sales and they maintain a large retail store chain and sell through their website as well.
But other than that, I would guess nearly all OEM's report shipped numbers as sold. We can then look at the carrier sales to gain insight into percentages for each model within a certain line and so forth (i.e. iPhone 5 vs. 4S vs. 4 or GS4 vs GS3).
The arguments over this topic are childish....who cares if one reports different or if one sold more. It always boggles my mind to see Fandroids scream about Apple iPhones sales making sure everyone knows they report shipped numbers and conversely Apple fanboys cry that Samsung only reports shipped phones as if large warehouses of GS4s exist in the middle of no-where.
Samsung and Apple sell a freaking crap-boat ton of smartphones. HTC selling/shipping 5 million since launch is HUGELY successful given analysts estimated 3.5 million after the first QUARTER.
We can't compare anyone to Apple or Samsung at this point. Apple maintains the top selling smartphone line in the world and Samsung is the largest smartphone maker overall in the world. They can do things other OEM's can't - and to measure one's success on the successes of Apple and Samsung is asinine.