All I got was that Canadian cars might be coming in end of March. As for if they are built - my guess is yes. Allocations were handed out along with American dealer allocations, so I would imagine they were scheduled for production based on that. Most if not all V1's should be produced and the majority of V2's seemed to have been made / various stages of production as well, except for perhaps these last couple months of allocations that came in from the i4/auto delays.
Canadian cars will almost surely be either stored at port in Baltimore/New Jersey or Lotus USA HQ in some holding yard. Most Canadian cars from Europe come from the port in Halifax, but it seems that Lotus USA does not have anything setup for this. Expect at least a month in-between first US deliveries and Canadian Emira's arriving at our dealers. Also mentioned that more V2 allocations will probably be coming through for a few more months. Given that over 500 cars have already arrived in US, I would expect the remaining 1K-1.5K additional Emira's arriving over the next 8 months or so. Healthy amount of Emira's will be released all at the same time it seems. Reminds me of the Mercedes SL 2022 launch.... that was a disaster as well because of CARB.