Peter Lax showed that the differential operators $$L=-6\partial_x^2-u,\quad B=-4\partial_x^3-u\partial_x-(1/2)u_x$$ fulfilling the Lax equation $$\dot{L}+[L,B]=0$$ is equivalent to the KdV equation $$u_t+uu_x+u_{xxx}=0.$$
For the harmonic oscillator one knows a Lax representation given by two two-by-two matrices.
But: Are there differential operators $L$ and $B$ which are equivalent to the harmonic oscillator equation $$\ddot{q}+\omega q=0$$ and fulfilling the Lax equation? If yes: How can one derive the form of these operators?