where/who builds the Borresen / Aviik Denmark gear?

You're welcome OP. Audio Group Denmark make excellent products with a lot of genuine technical innovation.

I Googled "Borreson Factory Tour" and found a good article on HiFi Knights but @yoyoyaya beat me to it. Here is the link:

Borreson Factory Tour

good info yoyoyaya, thank you

@OP, there are two factory tour articles on Hifiknights.com

Borresen and Aavik/Ansuz do a lot of their "manufacturing" operations in house.

I put manufacturing in quotes because there are very few entirely vertically integrated companies in the modern world, least of all small companies (i.e. most of the hi fi industry). Most manufacturers assemble their products with varying degrees of in house production and sub assemblies sourced from OEMs.

Went to a demo @nextlevelhifi for X1 Borresen speakers. That was their launch of the speaker and I ended up purchasing a pair for my office.  Received them in April and am very happy with them. It seems to me that everything they make is top notch. I also purchased a switch and Ethernet cable that make a huge positive impact.  Also demoed speaker cables and power cords and again was very impressed. Good luck and let us know what you end up doing.  

They build everything ,exacto the loudspeaker cabinet in the X series ,which I think 

they have the cabinet shell built to their specs they oversee in China then they build and reinforce in Denmark and use for damping real Wool ,it’s completely 3D modeled and built in house in modeling ,only a few companies in China have the western machines and trained engineering can do this,the X series are a incredible buy I have heard that whole line several times with different types of electronics .

the speaker would be 3 x that if they had to make the dabinet in Denmark 

all drivers are made locally in Denmark , QC is paramount with them ,and their electronics are class leading Class D with the hundreds of Tesla coils used depending on model. Their new U series 180,280,580 has a excellent streamer,dac, and 300,600wpc integrated with a 5 year warranty.

and a less expensive forte series , my brother has the great Ethernet switch the D3:

with 2 of their matching power cords ,it takes streaming to another level with their line conditioner alll items have Tesla coils and several other high tech items. 
I will be buying a item or two ,after my house addition is done but sadly not until 🎅 🎄 ,  just go to you  tube 

 To Borresen   electronics, or loudspeakers plenty of explanations on their products .not cheap but very good products throughout their line up and I have heard a bunch of the Competition .

The only thing we do not build ourselves are the cabinets for the electronic devices and the loudspeakers.

''Børresen X3 loudspeakers have cabinets built in China,''

Mike

Try sending a message through their site perhaps? I doubt they are being intentionally vague.

thanks, saw that

seems kind of vague and the site overall is a mess

its sounding as if they send their designs to designated different spots, most companies at the deep end of the pool tend to really show off their facilities when done all in house

their product offerings at Munich intrigued me specifically the Aavik U-588 and Borressen C series as a holy grail one box end game solution

as such I'm in the process of learning more about this group before shelling out a five figure investment

will continue to research their manufacturing

Copied from the Audio Group Denmark website.

Handcrafting & Innovation

We design and handcraft everything by ourselves. Everything, from the loudspeakers’ driver units and the casting of the silver rings to the cables and the inside of our electronic devices is meticulously handcrafted and assembled in-house by our highly trained and skilled staff. The only thing we do not build ourselves are the cabinets for the electronic devices and the loudspeakers. We leave that to specialized cabinet manufacturers, with whom we work closely together to ensure that the quality is in line with our high manufacturing standards. To guarantee high quality and outstanding audio performance, we take great care to ensure that all our products undergo a thorough and meticulous testing before they are sold to our customers.

We have learned that the technological development and innovation that arises in the product development of each of our four brands Ansuz, Aavik, Børresen and Axxess, often can be used across the four brands. The technologies are adaptable to other products then what it was intended for. This means that our four brands exist in a symbiosis with each other. The knowledge- and technology sharing that takes place across the four brands is extremely generative and valuable. In this way, each brand benefits from the others and thereby makes each other better and stronger.