If you propose to ignore the "country of sale" guideline, which was introduced before you became a mod, then the best place to discuss it is on the forums, not in these comments. Many of the HMV UK 'exports' were moved there by me, after members had submitted them as UK HMV based on the 'Made In England' marking.Only an isolated few ever appeared in UK catalogues. I haven't had enough time to complete the 'export' transfers yet.
This record was a British import to Holland, but that doesn't make it Dutch. Based on where the collectors are based that own this and other HMV records with E.G., E.H., and E.W. prefixes, these records were exported to Sweden, Holland, Norway, and Finland, but predominantly sold in Britain. Of the 25 records that were originally listed under HMV Germany (including one that said "Made in Holland", 11 copies are owned by Brits, 5 by Swedes, 4 by Dutchmen, 1 by a Norwegian and 1 by a Finn. In addition, 1 is owned by an Australian and 2 by a German. The latter are both Comedian Harmonists records that are extremely sought after in Germany, and so he probably bought them on auction outside of Germany because the original Electrolas are sold for astronomical prices (not because they are rare, but because the CH are so popular).
None of these HMV records were available in Germany (only Electrola and "Die Stimme Seines Herrn" were on sale there), so to call them German issues makes no sense at all.
I've seen several additional HMVs with E.G. and E.H.-prefixes already listed as UK export issues, and that's where they should be, I suggest.
But as it was sold in the Netherlands that would make it Dutch, under the "country of sale" guideline that we adopted 4 years ago at the start of this site, rather than "country of manufacture". The same applies to all the Gramophone Company issues back to 1898. I've tried to raise this issue, but nobody seems keen to comment. I suspect if you try move everything back to UK as exports, there will be many complaints.
Thanks for the explanation. The title page of the HMV Numerical Catalogue 1951-52, to which you link, says that it now includes Overseas issues as well, and that dealers can order them directly from HMV in Hayes. So apparently the German-language HMV's bought in the UK were specifically ordered by UK dealers for sale in the UK. The specific HMV E.G.2865 illustrated above was bought in the Netherlands, at De Bijenkorf, a high-end department store chain, maybe at its flagship store on Dam Square, Amsterdam.
In any case, it seems to me that all these HMV records should better be listed as UK export issues. To link them to Germany seems wrong, since, as you said yourself, they couldn't actually be sold there under the HMV label, only under the Electrola or "Die Stimme Seines Herrn" label.
EG is a prefix used for German language UK export records (see index here). So it could have been intended for any German speaking country or area (Austria,Luxembourg,etc), not Germany. The Electrola label was only used for HMV releases in Germany. Purchase tax stamps etc show that the record was purchased "informally" in the UK, so could be distributed/resold anywhere, rather than part of a "formal" export contract, where local laws would prevail.
What makes this a German as opposed to a UK record? In fact, I wonder if all of the HMV records currently listed under Germany are, in fact, UK records? They would have been released in Germany under the Electrola label (thus the E.G. prefixes in the catalog number). Some of them even have British purchase tax stamps, such as this one: https://www.45worlds.com/78rpm/record/eg6889.