Lugz, did Sears have any tool contracts with the Government during WWII?
I think I covered this upthread very early on, or somewhere else, probably the Long C thread, but yes, Sears had some WWII contracts for tools. Most of them with the Signal Corps (Philadelphia office), a couple early Lend-Lease (Chicago office), and one with the Air Corps, also out of Chicago, and a few with the Navy for repair kits that might've included tools. There are Craftsman BE ratchets with wartime and postwar dates forged into the handle. I have one.
The likeness to WF tools would indicate production in the same time frame.
I think the consensus on Plomb production of tools bearing the "[S.R.]" marking has always been on late war to immediate postwar, Jock. Again, there has never really been much dispute about that. Who and when are pretty clear. What and why "[S.R.]" not so much.
Leftovers could have been mixed into regular sets to get rid of them.
We've known about Plomb WF- style ratchets showing up in postwar Craftsman sets and depicted in postwar Craftsman socket sets for some time and the 'leftover theory' that it looks like Plomb may have been getting rid of old stock or stretching the use of the dies etc, and, again, perhaps in parallel or just after the Circle-U contract, but for some mysterious no-frills 'Industrial' customer instead, has been discussed many times in several threads.
I am not aware of a similar phenomenon with ratchets or sockets marked "[S.R.]" showing up in Craftsman socket sets. Smoke reporting his associate's two swivel sets are the first I have ever heard of it.
If the "[S.R.]" tools were military, during the war, they've never shown up in a known kit. That is, I am not aware of anyone in the WWII tools community that associates them with any application or tool-set.