Don't know who's it made by, but very solid piece. I have seen prodrive gaurds go for $249+. My price $100+shipping+paypal.
http://i40.photobucket.com/albums/e246/upsidedowndesi/3na3md3o2ZZZZZZZZZ9255d6d8cb9447415.jpg
http://i40.photobucket.com/albums/e246/upsidedowndesi/3n43m23peZZZZZZZZZ925edd36e22236a1b.jpg

I'm sure that the diff guard you have is OEM made by Subaru. Yes, its a very strong piece. :)