One of the many things we have learnt in the last few years is that a great many voluble conspiracy theorists are nothing other than (currently) unindicted co-conspirators...
The more Trendland makes his baseless assertions about Polypan, the more I suspect him of trying to cover up something about his involvement in it to his personal or financial gain, while abusing Harman/ Ilford with screeds of arrant nonsense.
As for who could make a similar film - Filmotec has a number of duplicating emulsions in their cinema range for starters (offered either BH or KS perf), their predecessor Orwo made 25 & 50 speed emulsions & given that they may make the emulsion in one country to their recipe, then coat it in another (possibly Foma?), before finishing elsewhere, 'Made in the EU' seems a reasonable catch-all. Agfa Mortsel are another possible candidate, they used to make a significant portfolio of cinema lab & print films, they coat on polyester & have manufactured emulsions from their archive for coating elsewhere (for Maco/ Rollei I vaguely recall?)