The ones made, assembled, and marked "Manurhin" and "Made in France" are the same ones sold by Walther under the Walther banner until 1986 when Walther terminated The relationship.
Most, if not all Walther banner PP series were manufactured in France, while Walther concentrated on the P1, P5, and P88 production.
Slides and frames were shipped to Ulm for final assembly, roll marking, proofing, and finishing.
It is exactly the same pistol, though Manurhin's polishing of the metal was not quite as nice as Walther's