Dear @theflattire : Uesugi was made it by TEAC and looking ist frequency rsponse deviaiton level of +1db -0.5db I seriously doubt that Tamura was invloved down there ( Tamura was a lot better in several ways. )
"Tokyo Electro Acoustic Company (TEAC)
A big Japanese manufacturer of audio, video & instrumentation hardware. Makes consumer equipment and computer components under the TEAC name, semi-pro and professional audio and video equipment under the Tascam name and high end audio under the Esoteric and Uesugi brands. "
As you said probably only a " rumor ". I own true Tamura SUT and were in the vintage times a expensive ones and not like the Uesugi at 88K Yens.
Look, I´m not saying is a bad SUT.
R.