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Volkswagen doesn't actually make the DSG. “DSG” is a Volkswagen trademark for the technology.
“DSG” is made by a US company called BorgWarner. BorgWarner calls their product "DualTronic". BorgWarner purchased a well-known German transmission company. Also, VW has several other suppliers, depending on torque rating etc. For example, they have a low-torque dry-clutch version of the system that just came out.
Volkswagen helped fund development of “DualTronic” in exchange for an exclusive 5 year deal with BorgWarner on the technology"