It's really not complicated. No one on this thread has suggested that Record was a "high-end" manufacturer, in the sense that PP, AP and V&C were. But as you surely know, many companies produced at least a few watches that were high-class by any reasonable definition.
No one would call Longines a "high-end" manufacturer, but who would argue that some of their chronographs and (rare) chronometers
weren't at least comparable to the quailty of watches produced by the Big Three? The quality of Record (a mid-range company, broadly speaking) was typically below that of Longines (a mid-high company), but even in the case of the former, there were some exceptions, which is why your initial, dismissive implication is inaccurate.
To illustrate the point further, I'll use Gübelin as an example. Most collectors think of it as a retailer, which it was/is. But they also produced their own watches, and finished outsourced movements in-house. Most were of "mid-high" quality, but to celebrate their 100th anniversary, they produced a special "Jubilé" edition in very limited numbers. I have written extensively about one that I own, but the salient point is that the hand-wind versions of these models were
in every sense as fine, or "high-end", as those produced by the Big Three. In fact, the superbly finished movements used were
precisely the same base caliber as the one used by AP in its best HW watches of the '40s and '50s. It was also used by Patek and AP in competition chronometers and (by the former) in some perpetual calendars.
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