Developer Page: ALU
(dev id no. 24 - prev next)
Website's gone, but thanks to the Internet Archive I can see that they've... done a few things. Mainly it seems like they worked on parts of games rather than whole games, including the program for Way of the Samurai. Interesting! Especially since their Simple2000 solo project was in some way samurai-based. The European version went through both Agetec and 505 before being cancelled entirely - I can only assume because ALU went tits-up and it would have been too much effort hiring some other developer to poke around with it.
Official Site: http://www.alu.co.jp
Simple 2000 Series
The Bushidou ~Tsujigiri Ichidai~ (Katana Action)
Simple 2000 Series 2in1
The Bushido ~Tsujigiri Ichidai~ & The Sniper 2 ~Akumu no Juudan~ (with Bestmedia)