Yes, Yamaha did the heads..IIRC the blocks were shipped to Yamaha for final assembly.
Interesting thing is that Yamaha screwed up the cam sporcket design...
And what Yamahammer has made 500 HP N/A??? Per SHO-shop website, a 3.2 with the full boltons/headwork/hottest stage 4 cams is around 235 FWHP. Thats a long way off....