You guys are killing me.
I recently bought Timken front wheel bearings for 2006 Mazda MPV minivan / parts hauler. Same basic double row ball bearing as 914's use.
Bearings in the Timken box were Koyo, made in Japan.
Couldn't care less. They are marvelous and will last longer than the minivan will at this point. Rust will kill the MPV before the bearings die.
Bottom line: I'm sure they meet (or probably exceed) Timken's Design Validation test requirements for replacment bearings and I trust Timken to take care of its brand. Don't really care who's name is on them or the point of origin when they come out of the box.
Koyo is now a brand owned by JTEKT which was formed in a Koyo & Toyoda Machine Works (not a typo - thats a D -- not Toyota) merger. I've worked with JTEKT in the past and can tell you they have more than one or two Japanese engineers running around their North American operations. Great engineers!
JTEKT also purchased Timken's needle bearing business. For all I know, part of that deal was that Timken would source ball bearings from Koyo. You scratch my back . . . .
All I know is that no one listened to Ross Perot 1992. Now here we are. Actions have consequences