I looked at the insides thinking the same thing and it didn't look any more like a front side than what you see in the pics.
Looks like the kind of wheels Mike Curtis would make! I really liked the wheels he whittled out for the anti- freeze green 32 sedan out of Colorado a few years ago.
I will have to side with the modern billet made to look old side of things. I'm pretty well versed on Halibrand stuff and I know they aren't from that blood line.
Pinkees built the lime green 32 sedan with the same sort of wheels (new wheels made to look old), and Pinkees built this car too. I'd hypothesize they are new wheels too.
Those lime green 32 sedan wheels were made by Mike Curtis. He was the machinist on Boyd's TV show. I think he has his own business now called Curtis Speed. They were made to look like 1950's Indy roadster wheels. They are really slick wheels....he should go into production!