It's most likely Cerberus/TIM being the benefactor. -Quantum Entanglement comm stuff (the same thing that was in the Normady SR2, a ship developed by Cerberus) -An advanced AI which pretty much makes a badass super soldier out of someone (SAM) I believe that was something Cerberus, or at least TIM wanted. One may ask, "Why would Cerberus have other aliens on board this project?" Most likely because not even Cerberus could provide all of this nice good stuff, The Shadow Broker was obviously involved as Alec Ryder went to them so he could develop SAM. Most likely, it was Cerberus and Shadow Broker teaming up, that or it was mostly Cerberus.