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I'm curious. What does Armasight or ATN have to do with the Ukraine? I cannot speak of ATN as I have no experience with any of their products, but I do have a couple of Armasight products. Both of the Armasight pvs-14's that I have have the exact same housings as my NGI/TNVC pvs-14. I can tell by the identical tooling marks on all three housings that they were all sourced from the same manufacturer. My Armasight gen 3 has an ITT pinnacle tube, and my Armasight gen 2HD has a Photonis tube. In fact, the NGI and the Armasight gen 2 perform almost identically aside from the NGI being a little bit brighter.
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Not necessarily with Ukraine, but many of Armasight's and ATN's products come from that general direction. As far as I know COT is the manufacturer of the high end ATN & Armasight NV monos & binos, excluding PVS-14. In the US both of them probably sell mil-spec PVS-14 housings & optics, but I wouldn't say that's the case in Canada and the rest of the world. They could have found who actually manufactures some of the optics for PVS-14 and can source parts that are pretty much the same, but not labeled with the same codes & numbers.
Tube wise it's the same. In the US they can sell L3 / Harris Gen3, and Photonis of course, but the rest of the world gets Katod, Ekran FEP and Photonis mostly. I don't know if they use Harder Digital Gen3 tubes these days, maybe not as they are a bit pricier than roughly equivalents from Katod.
There's plenty of different flavors of non-US PVS-14's. Some are far from pretty while some are very decent (I haven't handled a decent one, but from others I have heard they are actually very good). I wouldn't be surprised if some of them had, if not exact the same but at least, close to the same optics as those sold from reliable vendors in the US.