Jacobs have been around for many years. They make engine compression brakes for many different makes and models of engines. They also make exhaust brakes and users call them Jake brakes as well. They are totally different as described by others already.
Cummins has their own compression brake called C brake which operates similarly.
I have seen Cat engines with a Cat retarder behind them and a Jacobs engine brake as well. They were used in logging applications for a lot of steep down hill roads. I have seen and used them on the highway as well.
On the older engines the Jake had three positions 1 would give 2 cylinders, 2 would give 4 cylinders and 3 would give 6.