Before he moved workshops and bought the CNC lathe, yes. A couple of years ago he posted a picture on instagram with a new CNC lathe. Before that, the case, pinions, as well as wheels were made by hand, on a regular (or even 3) Schaublin 70. Mainplates and bridges were made using a cnc mill. The dial and hands are still made by hand.
Dufour doesn't make components in house. So in that area, Smith is more "involved" with the parts in his movements. Dufour's dial is also outsourced to Metalem.
Gauthier does everything in house I believe, with a very impressive workshop. The finishing is "higher" than the Smith, but the philosophy isn't the same. And I suspect that there's more handmade operations for the Smith, and more handmade finishing in the Gauthier
My 2cts