IIRC there is a written account of one of the commercial managers of DWM who once stated that he was quite pleased with himself that he was able to unload a bunch of old parts to Vickers for the Dutch contract.
Nothing is impossible, but Vickers making them from scratch is very unlikely indeed. Also take into account that Vickers, DWM and Mauser had a pretty close working relationship for many years.
..Ah, found the reference: Page 81 of 'The Dutch Luger'.
Friedrich Holl, former commercial manager at DWM and Mauser, later responsible for military sales within the Quandt group (he ran the FN 'subsidiary' during WW2 as well), related this to Dutch collector and Quandt employee Henk Visser.
DWM supplied Vickers with the parts, including some machines and tools/gauges for final production and quality control. In that case Vickers became the 'manufacturer' and Interallied Control Commission restrictions were avoided.
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