This seems to be a mix of parts, but appears to be mostly MB.

“This Willys is a true survivor. The id number is a MB number, but is considered a 1947 by the DMV. The tub is a MB. The driver side has been smoothed over with bondo at some point, but the ribs for the tools can be seen on the inside. The window is post war as well as the M38 grille. The jeep will need to be seen. It needs tlc for sure but is a driver. I just ordered a new Holley 1904 carb which set me back $350. The one on now runs, but leaks a little.
I have the window rubber, just no glass. I also have the wood stops for the hood as well as the brackets for the window hinge. No glass.
The engine is what I can best figure is a 1953 F-Head Hurricane engine. It has the generator, but is wound to a 12v system. It has Model A tail lights. It comes with a complete Willys-Overland Arctic Cover or hard top. They fit MB’s as well as M38’s.
The tires are too big, so I pulled off the rear, but the front still cause it to rumble a bit. When it sells I will be taking off the rear wheels and putting back on the big ones. You will need to put new rubber on unless you don’t mind the rumble and wobble they cause. ”

http://inlandempire.craigslist.org/cto/5118894160.html