ARCs website says they avoid NOS for various reasons.
The rep I dealt with (Calvin) indicated a new West German supplier, that's all. I did not question further in that they know a lot more about tubes than I do.
They were actually out of 12AX7s when I first called and in process of onboarding tubes from the new supplier. My tubes shipped about two weeks later.
5 tubes cost $40 and one $55, which I did not expect. The $55 tube apparently measured better in some way. I did not receive install instructions , but found a placement combo with the more expensive tube in the phono stage that resulted in low noise levels similar to what I recall when the unit was new.
ARC warrants their tubes for 90 days under the basis that most issues with new tubes will make themselves known sooner rather than later.
I am satisfied, but $250+ to retube a pre-amp ain't pocket change. THe thing does sound really good though!