Pete45,
Well, while I don't work for LB, I belive the current Baer mags are indeed manufactured by Wilson. My second .45 was a LB SRP I ordered about 3 years ago.
My first encounter w/ Baer was an article in Custom Combat Handguns Annual regarding a Baer Custom Carry available only through a particular distributor (can't recall the name).
Anyway, I examined the photos in the article to the most minute detail and decided I had to have one. I decided on the SRP and when the gun arrived I noticed the mags were like a brushed stainless steel and were much different from the magazines displayed in the article.
The mags in the article were black teflon coated, higher quality and even numbered (engraved) on the bottom of the magazine floor plate.
I was a little disappointed, so I took to searching for the origin of these mags. I looked at every brand. McCormicks, Wilsons, Mec-Gar, Colt, Metalform, etc, etc. The only mags that remotely resemble the Baers are Wilsons and the followers appear to be identical.
Thus, I think it's safe to say that Baer's mags are infact produced by Wilson. I can assure you of one thing, Baer does not make their own mags, nor any other part of their pistols as far as I can determine. This is not to say they lack quality. Baer just sources all of their components from other suppliers.
p.s. If you're considering buying more mags, I can tell you from personal experience with my SRP that the best mags for my money are either Metalforms or McCormicks.