Its from this site -The governing section of FMVSS No. 108 for replacement equipment is shown below:
"S5.8.1 Except as provided below, each lamp, reflective device, or item of associated equipment manufactured to replace any lamp, reflective device, or item of associated equipment on any vehicle to which this standard applies, shall be designed to conform to this standard."
This signifies that replacement equipment has to be designed to conform to the same requirements as OEM equipment (see interp). § 30115 requires manufacturers/importers to certify the compliance of these items, if the manufacturer fails to do so, then §30112 prohibits the sale of the item in the United States
http://fmvss108.tripod.com/taillamps.htm
Mazda propably used 2 taillights maybe because just 1 doesnt meet "US" visibility standards - or maybe its just for looks.
The rule basically says "manufacturers" but my friend says it applies to individuals too.
He also says that you might be able to get out of a ticket - but dont expect any insurance payments or reparations if somebody rear ends you - they can basically argue that your "non-standard" "non-approved" device was the cause of the accident and they would win even if they are not correct.