Now hold on there, that's quite a leap of logic. While I would tend to agree with you (and everyone else), I have yet to see one shred of proof to back this up. Actually I haven't even read any "friend of a friend who works for Duracell told me..." accounts to date.
This is a company secret, you're never going to find that out. Whoever tells you already signed a non disclosure agreement and they would likely end up in the hole for several million dollars. You might as well ask the president if aliens are real.
Now, let's look at the facts. There are only a handful of companies out there who can truely produce good quality NiMh cells. If you limit that to Japan, there aren't many others than Sanyo. (name one other)
The other problem is that to make such good quality batteries as the Duracells, you have to be a good company, with good technology. Again, Sanyo comes to mind. There have been many, many other companies try to knock off the LSD cell, NOBODY to date has come up with anything better than the Eneloop. Except Duracell - but they don't have a factory. See where I'm going? Then, to top it off, it comes in exactly the same can, with the same negative and positive contacts, same length and diameter, and even the same white insulator on top!
Come on now, don't **** on my leg and tell me it's raining!
Maybe they are made by Sanyo but with a different mix of ingredients or other different process? Bull****. If that was true why would they perform exactly the same?
In the end, it doesn't matter, unless you're an anal freak about your labels. If you take the label off of an Eneloop, and the label off of a Duraloop, and hand them to a battery expert to analyze, he won't be able to tell you the difference even with a gun to his head.
The only other battery manufacturer I know of in Japan with any good technology or money behind them is Sony, and, as far as I know they don't make LSD NiMh cells. Are there any other reputable NiMh manufacturers located in Japan?
Also, like I said, this is why you don't see Eneloop batteries piled up on the shelves everywhere. Duracell is doing that for Sanyo. Sanyo has the factory, Duracell has the distribution network. Notice they never compete against eachother like all the other brands do? Why doesn't Sanyo try to cut Duracell's throat like Energizer and Rayovac does? And why doesn't Sanyo market the Eneloop in the US the same way they do in Europe? I can honestly say I've never even seen an Eneloop in a retail store, ever.