Done by VW somewhere in Canada.  I have one of these, put it in last summer.
It's got ~10k miles on it and it runs great.

 >From vanagon@lenti.med.umn.edu  Mon Feb 13 14:53:20 1995
 >Date: Mon, 13 Feb 95 13:43:13 CST
 >Reply-To: vanagon@lenti.med.umn.edu
 >Originator: vanagon@lenti.med.umn.edu
 >From: David.Kao@eng.sun.com (David Kao)
 >To: Multiple recipients of list <vanagon@lenti.med.umn.edu>
 >Subject: Re: leaking heads, no heat, ??fix
 >
 >>>
 >>>BTW when considering head replacement remember a factory VW rebuilt 
 >>>long-block is about $2200.  Labor extra.  That's the route I'm going 
 >>>when the time comes.
 >>>
 >
 >Is this rebuilt long block shipped from VWOA or is it done locally by
 >dealers? 
 >

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