Is it Giant? Is it Merida? Is it somebody else?

Does it matter?

trek make trek bikes … except when giant make their very cheap bikes – note this was an observation based on a documentary a few years back where trek bikes were zooming round a giant factory being built in the background … DOH

The plastic bikes used to be made in the US, I assume they still are, although I can't imagine that they won't go to Taiwan soon, and pretty much everything else is made in Taiwan – probably by Giant, Merida or Kinesis.

http://allanti.com/page.cfm?PageID=328

Trek make the OCLV frames in the US still, the TCT Carbon ones are made in Asia, as are all the alu ones, as TR says, they make the expensive ones, the very cheap ones may still come out of the Giant factory.

More interestingly, who made commencal? And where have they switched to?

Giant make the Aluminium Treks & some of the composite frames (according to a friend who works at Trek anyway)