[Mark IV]

Could it be that certain dealers are now creating new business entities to attempt to put some additional diatance between the "seller" and the "installer"?

Gee, if what they do now is "legal" why would you go to the trouble and expense of another corporation?

A little Googling of the corporate filings will reveal the story.

Again, do your due diligence if buying a "turn-key" from anyone. The law says "built for resale" so even Joe Bubba the builder is a "manufacturer" if he built it not for himself or not as a contracted labor supplier but if he supplied the kit and powertrain for sale to an end user.