Depo is a Taiwanese company. The headlights are glass - it’s better than the vast majority of plastic crap that Toyota sells OEM. The housing backing and mount plastic is lower quality than 80 series OEM, but with just a straight plug and play factory harness adapter for the H4/H1 bulbs the light output is far superior to OEM and the look isn’t super Euro modern. It would be a shame to lose this from the U.S. market.
The question of DOT compliance is interesting since it’s the bulb. The H1/H4 bulbs are interchangeable in terms of base/plug, e.g. 9003 interchangeable with H4. This can create a technical DOT compliance issue, but it would never show up in the real world where somebody would get busted. I can’t imagine what else it would be.
Here’s an article discussing this issue.
http://candlepowerinc.com/pdfs/H4_9003.pdf