And the short answer is that Guinand is using new old stock for their current range of 21 watches.
The cases have been made in Germany but Mr. Sinn, and we have to go back to the Sinn-era here, had dials in stock with the imprint "Swiss Made". To avoid a mismatch of "Swiss Made" on the dial and "Made in Germany" on the back, he ordered cases engraved with "Swiss Made" from the german manufacturer. Remaining cases and dials went into Guinand's stock.
Since Guinand's dials are produced in Germany it would have been obvious to use "Hergestellt in Deutschland" for the series 21 as we can see on the other Guinand watches. However, this once more would have led to a discrepancy (dial, case back).
According to CEO Matthias Klüh the parts for the series 21 watches are sourced in Germany and Switzerland as follows:
Assembly and reglage is done by Guinand at Guinand's premises in Germany. Hope this helps to clarify.
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