If I recall correctly, Moderna had large US government support for development, approval and manufacturing. BioNTech had some approval help but less governmental support at any level. Less, but still quite substantial because BioNTech does not manufacture. I do not know the extent of Pfizer government support but it was very substantial in Europe, US and several other countries. The pandemic aid to every major vaccine effort globally was very large, without question.
The primary distinction between Moderna and BioNTech is in basic mission. BioNTech is a development company, so deeply involved in clinical trials in multiple areas. Moderna is too, but their goal is to be an major vaccine producer and doiftrinbuter, so development is a crucial component, but not their primary intent.
For details, both have extensive information on their websites. Both have similar clinical trials but have different specific disease targets. There are many others than these two, including with major pharmaceutical companies. In ten view fo some, including me, the mRNA focus in both was viewed as nearly impossible lesss than decade ago and professional cynicism was rife. That is because of the incredible difficulty of using mRNA. It was really only the unexpected and disbelief challenging COVID-19 vaccines that suddenly demonstrated the amazing progress they both had made. I strongly recommend studying them both, in large part because there was highly entertaining interplay among the handful of brave researchers who pursued mRNA when 'everyone' ridiculed them, especially a 'Turkish woman', how could she know anything at all? Hence, even efforts to credit her husband (himself outstanding!) with her work. Moderna did not have that drama, but plenty of cynics there too.
Quite a few parallels with Lithium-ion, TSLA. and SpaceX.