Tapco handle, I have the $50 one from SARCO which I believe is the same unit.
It is definitely of inferior quality to a Colt or other "name" unit, but I bought it to put on a DPMS .22 M4 and it works on that just fine. I zeroed it at 50 and I leave it alone, so I'm not making adjustments on it.
The unit fit without problems on the DPMS and tightened up satisfactorily and has not come loose. It has also accepted three different kinds of standard AR scope mount bases without problem.
I bought a special rear sight with .040 lower hole and tried to put it in this unit. Surprise, the threading was different, and the screw was soft. The new sight retapped the screw about halfway before friction brought the show to a halt. I was lucky to get it off and get the Chinese peep installed back on. I'll have to get a REAL rear sight screw if I want to use that sight.
I would not recommend this sight/handle for SERIOUS use, but for a .22 or for a plinker or for occasional use I suppose it's okay.