Well, its a little complicated...
This was posted on another board.
The shipping version of the THX/Nav systems for the LS (and other Lincolns) is being produced in Taiwan by a joint venture between Pioneer Electronics and Nippon-Denso. Apparently the Visteon/Alpine system in the original test mules (and which was used to re-engineer the LS interior to meet THX Premium Auto standards) could not meet the target price point for Lincoln's sales model and Pioneer/Denso won the bid. I understand that the Nav unit and electronics are designed by Denso, the in-dash CD and radio system are built by a division of Pioneer in Taiwan, the amplifier and speakers are manufactured in China by the same company that produces Clarion under contract from Pioneer. The individual components of the Pioneer-designed system are not THX certified, only the complete package as installed in the LS (which means Pioneer cannot re-sell or re-package the components and list them as THX certified.)