Well I know happs doesn't make them. Happs however is the only place I know of that sells them, the patent is Perfect 360 Incorporated patent so maybe they make them.
Yeah perfect 360s are the ultimate way to go for fighting games in terms of feel, but they will take a decent chunk out of your wallet unfortunately. If I could afford them that's all I would get, but I'm not going to make a p360 panel till I have a large sum of money to work with.