I believe they are identical, or very similar, to the front work lights fitted to this military D7M, pictured at work in Europe during WW2.
https://www.ebay.com/itm/Heavy-Duty-Driving-Lights-Vintage-Headlights-Military-Caterpillar-Crawler/173261246197
[attachment=48319]D7M-WW2-MSgt-Knowles-Freeman.jpg[/attachment]![]()