So in theory yes we can set up something that does the trick from a DNS perspective. But there is a lot of caveats...
You will need to make sure that you have the proper DNS record in company-b.com. An A record pointing to the same IP as the ADFS A record in company-a.com.
You will need to ensure that the TLS (aka Service Communication Certificate) has the proper alternative subject name to reference either *.company-b.com or login.company-b.com on the top of the existing ones.
You will need to add the SPN HOST/login.company-b.com to the ADFS service account in AD.
You will need to make sure that the URL login.company-b.com is trusted in your browser to do Windows Integrated Authentication (else no single sign-on).
On the ADFS server, you will need to configure the new SNI binding like:
netsh http add sslcert hostnameport=login.company-b.com:443 certhash=<the thumbrint of your TLS cert> appid={5d89a20c-beab-4389-9447-324788eb944a} certstorename=MY
Now, that's the theory, because in practice, this will not work all the time and is not officially tested. In other words, that's an unsupported configuration. The metadata of the ADFS farm will also not contain those URI/URL either and this will likely not work through a WAP. Better to work through those "restriction" IMO.