Welcome to AK, Racingh11. This is an old thread, and I think Billy Dio has added manufacturer info. in other MCS threads. He found that Arvin electronics (based in the US) designed these units, and had them built in Taiwan for JC Penney.
If you come across any service manuals, the manufacturer three-letter abbreviation was in the upper right corner of the front page. Many of these units will either say ARV (for Arvin), or CPT (I think that may reference Capehart - they certainly knew their way around electronics and radios). A few say ITO - which I'm assuming is ITOH. But they didn't make the receivers - they were some sort of clearing house for distribution. Some of the service manuals for obvious NEC made items even have the ITO abbreviation.
Also, no MCS (Modular Component Systems) receivers were made by Technics, or had anything to do with Matsushita in Japan. There may be Panasonic parts inside some of them, but that was common. NEC parts are in many, many brands models (like the tuner ICs), but that doesn't mean NEC made that particular model. There was a line of "Matched Component System" pieces offered one year (1979?) that were separate from the MCS line that WERE made in Japan by Matsushita. They said Panasonic on the face (and rear), but were the same as their Panasonic branded models - these were just sold at Penneys - and said so on the back. They didn't have the "real" MCS warranty, and they were gone the next year. No connection to the Modular Component System line.
The 3245 was probably the best of the Taiwan receivers. I have an example of each of the versions. I don't have the 1980 MCS catalog, so I don't have all the specs, but both of mine still have the clear plastic sticker on the top with specs and info. Interestingly enough, the version with the clear dial (light blue, I guess) says it's 40 watts per channel - not 45 wpc like the version with the dark dial. That may be a typo (those happened sometimes in printed literature and signage), but they seem nearly identical.
The 3233 had three versions. The first version came out along side the 3210 and 3222. They were the very first MCS receivers to hit the stores in early 1977. They also had "JC Penney" printed on the faces. These first models didn't have a vent on the top - so heat couldn't dissipate well. Finding a 3233 without the vent is tough - they are rare. The other two versions had the vent (one brown and one black), and I think there may have been changes to the meters, also.
The tuner in the 3245 is not from NEC, even though it uses some NEC ICs. The NEC model you mention (the AUT-8300E) is very different, spec-wise, and sound wise. I have a AUT-8300E, and it sounds and performs very differently than the 3245's tuner. I really like the 3245, and I'm not complaining about it - but.....the Taiwan and Japan made MCS receivers are very different animals. I have both, I like both, but the Japan made ones (all NEC made) have a sound and quality tactile feel to them that I prefer. Also, the Japan ones can handle 4 ohm loads easily, and I need that feature.
My latest find is a MCS 3222 from early 1977. It looks like it just came out of the box, and it sounds great through my headphones. I had to get it - to match my MCS 3550 cassette deck.