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As I posted earlier, it looks to me like "Kiwame" resistors are really just KOA SPR2 and SPR5 carbon film resistors.
I got some 8.2k KOA SPR2 resistors in Japan for 4 cents each. I just compared them to 8.2k 2W Kiwame resitors.
I cannot find any differences between them.
Both have non-magnetic leads and end caps, which look by eye to be the same material. Both appear identical externally, and also inside the green coating (which I scraped away with a knife).
I measured 20 pcs. of the KOA resistors and all were within 0.25% of nominal - most within 0.1%. These are specified as 5% resistors.
I believe that they are the same thing, and "Triode Co." in Japan is just selling the KOA's at a premium proce.
Pete
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