Ok so here a little more history on the Polaris amp. Shout out to Mike Nemeth at Twisted Wires, a repair shop in Eugene Or. He's a long time local repair guy down there that both knows the builder and has worked on these. He's also a treasure trove of vintage amp knowledge.
I originally found Mike when I was researching Audio Guild amps (I own 2) which were used by both Jack Cassidy and also Carol Kay on a lot of hits in the 60's and early 70's.
A fellow named Greg Nance who is a bass player was stationed in Oakland Ca. In the late 60's. When he looked at the early Sunn amps he thought, I can build these! So he ordered the DynaCo power sections and added his own home brew preamps and, viola! A Sunn bass amp clone was born.
Moving to Eugene he started his company out of his garage and began building and selling these. The market was changing at this time to solid state so he started building SS amps too. Although we have no hard numbers on these Mike (Twisted Wires) thinks between 100-200 at most were built.
They were marketed through a regional company called Music West. According to Mike, his SS amps weren't all that and they also marketed guitars under the name of Polaris. The name having a further connection to Sunn by way of Polaris, the North Star also in our night time sky's.