The flywheel cover will say JD, but on the side of the ones I checked out at my local Home Depot, it says B&S.
B&S has had some bad times with their intake systems in the last few years, and I suspect that JD felt that putting their name on the motor would help sales.
JD puts their name on all engines on their mowers. In a few cases they even add their wiring harnesses to them. Fixing it to where you have to buy parts from them.