Peak LED Solutions has them
Take a Mediterranean CR123A light and get the optional 2AA body for it with either the twisty, momentary or clickie switch to turn it on or off.
Does Peak still sell accessories? Their new website doesn't list 2AA tubes, switches, or any other of the extras that used to be available for their lights.
Inova Bolt 2AA, Victorinox 2aa (made by Inova, but smaller than the Bolt), Peak, TnC, Heliotek, and Electro Lumens are all high quality and tough lights. Link to TnC here. Heliotek makes one light, a very tough 2AA light that requires 1.7V Lithium primaries though. See the favorable FLR Review.
Are there any AA lights out there with the quality and durability of a surefire? Similar size, finish, form factor. Could be incan or LED. Basically I want a surefire that takes AAs.