I don’t recognize the hardtop, but it looks like a nice one. It seems a conglomeration of a Kelly (line under door window and the door latches) + a Meyer (door window shape and possible roof shape) + a Koenig (door shape). I suspect it is custom, but if Meyer *had* made a flat fender top, I’d think it would look something like this.
https://www.facebook.com/marketplace/item/982377156326426
“1948 Jeep Willy cj2a 4×4 Excellent condition, insulated hard top, heater, roll bar, winch, tow bar, rear seat. Chevy 4 cylinder engine with jeep manual tranny. All gauges works and all lights works. Selling for $16,000 cash sale only no trades. Any more info call this nbr at five 4 one four five 1 twenty five thirty five.”