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If you read the memo more carefully, it'll say "Here is a list of contracts you can not bid on" or something to that effect.
The contracting system has been rewritten for the next testing build and the memo has been reworded, however the country at war limitations still remain.
A suggestion would be to allow marques to sell to the coutry they are in, and allow/force self-made marques to be assigned HQs. I mean, selling to both sides of a war has been a marketing strategy for lots of manufacturers.
Example: Ford-Werke building cars in Germany during WWII, including (base for) half-tracks.
Ford-Werke if I recalled made passenger vehicles in Germany until the US got involved in the war. Then it switched to military production. (Henry Ford himself was pro-German trade, and anti US involvement. Which is probably why he was allowed to continue operating until 42') (But I could be wrong about this, not to well read on Ford's WW2 history.)
In the game, you can not use factories outside of your home country if that factory is in a city at war. This is for two reasons. 1) The game does not track political relations between two nations. It would be silly for UK to make German goods during the world wars. 2) In most serious wars, factories owned by foreigners are confiscated or an independently ran. So it wouldn't make sense to give you profits from that.
Both 1 and 2 make domestic war goods more feasible than allowing war goods to be traded from neutral countries. Sweden supplied the Germans ore in WW2, I don't think they supplied them with trucks or engines.
v1.22.2 will include munitions production and sub-contracting for other companies. We'll also be implementing a factory confiscation system to supplement the factory destroyed system. But the rule change regarding military production at war will not be changed.
But perhaps a possibility to move HQ in some other way than buying a marque? With the requirement that your current city is at peace? Like for instance ability to set HQ's to self-made marques.
The system is implemented the way it is to prevent people from starting in high percapita cities early in the game then jumping over to a tax free city once their company is large and profitable. Since taxes are only taxed at the HQ city level.
I might be able to allow you to move the HQ to any city after I implement a pseudo-tariff system in v1.25. But I think from a game balancing perspective it is still better to limit you to marque locations. Realistically even, the HQ's of companies rarely move long distances and across national borders without merger of some sort.