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Yes, indeed they are back, and they sound great. Some of the new dealers are saying they sound better than ever.
The company is being run by Phil Jamison, who worked as a designer for Matchless for years. He also worked for Top Hat and Bogner. This is a first class guy that knows his stuff, and knows the Matchless product. They are also doing a few SC30's as well. As far as price, the new ones are priced LESS than the old ones were when Mark Sampson put them under, and LESS than many used DC30's go for. Phil also makes his own amps at home on a limited basis. I own a Jamison, and it is by far one of the best sounding amps I've heard.
Remember, a great amp will make a crappy guitar sound good--but the best axe will still sound flat through a mediocre amp.