I understand your choice lb45 but your options are limited. I hope you can find one in EU.
Some of our members over there might be able to add advice like WET or Robin. Those of us on the other side of the "Big Pond" are spoiled usually. SC is not part of the mainland US and I'm sure he's used to paying the "Alaska" price on things which sucks too.

VAT = Value added Tax ? God forbid we adopt that here.

Very good point Autumnfade .. One would have to make some significant changes from the original just like a song. It could be based on the original but not an exact copy.

Some companies are quite happy to let you do things but several of them aren't. Gottlieb actively goes after anyone selling their ROM's , manuals, etc without permission. Just look at what's available on IPDB in the download sections. Then there is that person in Australia who claims to have copyright ownership of a couple other companies. I won't mention his name or say anything bad about him as I don't need a public posting defamation lawsuit.

It's like owning an original. You privately have the right to restore it or make a archival backup copy. Making one and selling it is illegal.