Roger
Luke Skywalker

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I guess we're going to have to agree to disagree. See, I think the reason no MGs were built in 1981 is because the Austin Morris car division of BL plc didn't have any MGs to build, not because the company didn't exist. The existence or otherwise of particular legal entities is purely a matter of enterprise convenience, and has much more to do with fiscal (i.e. Tax) considerations than it has to do with product names. Sure, the Abingdon plant was closed in 1980, but BL made whatever brands they chose, wherever they chose. Longbridge, for example, had long since ceased to be an Austin plant.