I wish I knew who made them. I just don't know. $345 is pretty close to the retail prices that I've seen for them. That's not a particularly good bargain, and I would rather own the old C&J-made Polo shoes. However, they seem to be decently designed and made shoes.
Does it seem that the shoes are goodyear welted instead of blake stitched?
The ones that I've seen have a full sock liner, so I can't see the insole. However, given the fact that it's made in Italy, the price point, and the relatively large distance between the sole edge and the stitching on the bottom of the shoe, I would think that they're Blake stitched.