Below is the response I received from CRP Industries, who holds the brands Meistersatz, ContiTech (serpentine belts, etc), and Pentosin (brake fluid, etc.):

There's nothing necessarily bad about being made in Taiwan, etc., but now I need some real-world experience with this evaporator. . .

:-) neil

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Thank you for your inquiry about our evaporator. Right now all of our
aftermarket evaporators are made by one manufacturer that we use
exclusively in Taiwan. We have had the W124 evaporator in our product
offering for many years and haven't had any issues with it. If you end
up purchasing one of the evaporator kits which include the expansion
valve pre-mounted you'll see that the expansion valve we include is OE.

Our current warranty for A/C related products is one year after the date
of purchase.

We are currently going through a rebranding effort so it is possible
that the Meistersatz Evaporator comes to you labeled as "Rein
Automotive". Rein Automotive is a new brand we have been launching over
the last few months that represents OE Quality parts available to
independent technicians.

If you have any other questions about this part or any other part we
distribute please feel free to contact me.

Best Regards,

David Hirschhorn
Senior Product Manager
CRP Automotive