From conversations with my local dealer that is able to source Atoll, these units are made in France with very good quality components with many sourced from Europe and Japan (from what I remember).
I've auditioned an Atoll IN200 integrated (current version) into a pair of my Axiom M80 speakers and was left very impressed.
Got a chance to hear an Atoll IN80 integrated amp at AXPONA '26 and again was left with a very favorable impression. For the price point, these unit from Atoll might be tough to beat in my opinion.

