At one of the previous AMICA conventions (I believe it was in
St. Louis), [QRS President] Ramsey Tick gave a luncheon talk on the
Q.R.S. company.  If I remember correctly, the company preceding QRS
manufactured and sold many products.  One theory was that when roll
orders were plentiful, the orders spilled over into the "Q" and "S"
boxes, therefore when they needed a name for the rolls -- Q.R.S.

Why not?

Don Barton - Barton Player Pianos
Minneapolis, Minnesota