is PRS making Mikael a guitar or not!

Maybe. From Mike's last blog:

In Washington DC me and Fred got picked up to go to the PRS factory. It was great to see them again, and Paul himself was real happy. We had a very interesting meeting there but I'm not sure if I'm allowed to say anything about it yet, but it's a pretty big thing. I also got to play one of their acoustic guitars, the Angelus. It was hands down the best guitar I have ever played in my life! I need one, crave one! Fred got a nice PRS SC 245 which looked awesome. He loved it too, short scale, never played one myself.
 
Signature guitars are seldomly worth the additional price. And why would someone want to play a Mikael Åkerfeldt guitar, every time I see someone hanging a Jem around one's neck it instantly takes a great portion of credibility away.
 
hopefully it's not something ridiculous like an SE with the "O" on the 12th fret (not that I'm gonna buy one anyways).
 
I really love PRS guitars, especially the Modern Eagle II (ah, so pretty!) but I'm probably never going to get one. They're just so expensive...anyway I'm not really big on signature guitars, and I agree that they're not worth the additional price. A Mikael signature would only be worth getting if you're in an Opeth cover band or something like that.