Well, only the 18650 EagleTac cells are the same as the other brands like AW, Redilast, International-Outdoors, KeepPower, CalliesKustom and whomever else I missed.
At least the 3100s use the Pannie NCR cell.
What something is worth to you, might not be of worth to me, so I can't answer whether AWs are worth the added expense for you.
This being said, I got a great deal on 2 ET 3100s for the price of one of the big three and since I had already spent close to a $600 on other lights, NiMH batteries and chargers, at the beginning of this year, I needed to save on 18650s and the charger.
I would have loved to get 2 each of the AWs, Redilasts and CaillesKustom 3100s AND a PILA charger, because they're all at the top of the heap, but I had to jones it, so it was ETs (not a bad cell at all) and the XTAR WP2 II charger (not a bad little inexpensive charger).
Now to the first part of your question. It seems that in cells other than the 18650, things can be all over the map, regarding who is making the cell itself. HKJ doesn't know who makes the 16340 or 14500 cells for EagleTac, but we're pretty sure that they're Chinese made. They could be from a great cell maker, or maybe not, they just don't divulge that info.
I just got a Xeno E03 in and it should be run on a 14500 for best performance, so I've been looking at AWs and ETs. At this point, I'm just going to pay a bit more and get the AWs, cause they have a track record already and well, the few extra dollars is 'worth it to me'. Saving a few bucks on a cell of unknown origin, isn't.
As we say in the gun community:
Buy right, buy once, cry once.
Chris