I think it went like this:
Commodore designs and starts to produce A4kTs
Money dries up, bankruptcy occurs
Escom buys up Commodore left-overs, including cases and assembled A/V and disk modules
Escom starts producing A4kTs themselves, starting out by using C= left-overs
In conclusion; Escom starts a new production line of motherboards, but use old C= components as long as supply allows.
Case closed. :-)