I highly doubt Lite-On made the Polaroid drive. Lite-On has never released a 48x16x48 CD-RW drive in America. And if your wondering about the TDK 48x16x48, it was really a Lite-On LTR-48246S that can be upgraded to 48x24x48 through the use of TDK firmware. The TDK drive was underclocked at the time of release due to the lack of 24x CD-RW media.
I highly suspect the Polariod to be made by Benq, Optorite or CyberDrive as they actually produce 48x16x48 drives that are sold in America.