It shouldn't even be up for debate, BTS made BH not the other way around.
For a company to "make" a group they need to be the ones who provided all the elements of success.
If you look at any of the top tier companies right now who can grant their groups privileges it's in the form of high quality MVs, high interest by kpop fans because of the label they're from, pre-existing fanbase, connections in the industry to get them on the most important shows and get them gigs to promote themselves, etc. BTS literally had none of that, and BH was flopping for years with their other artists before BTS came around.
Is BH making good business decisions right now to expand their reach and become a huge company worldwide ? yes, but I feel like a lot of people think they're playing 4 dimensional chess and are just geniuses when in reality it's just the BIG3 are making dumb decisions and BH just got lucky with BTS since it generates hundreds of millions for them, it's the reason the company is valuated in the billions and why you've got all these other companies wanting to make deals with them.
The only thing I will give more credit for to BH is their platform Weverse because that has the potential to become massive, but only if they actually get it there in the future, for now it's pure luck that they were the label who happened to have BTS.