A very dear friend of mine gave me this pair of US Navy binoculars
Bausch & Lomb dated 1941
7x50
He (or she) must have been very dear indeed. It's a Mark 1, Model 1. The overwhelming majority of Navy binoculars produced during WWII were 7x50, and the overwhelming majority of those were based on the original B&L Porro type, that was itself with very little changes based on the design they patented (D83934) in January 1931. As you probably suspect just from tool scrounging at estate sales and flea markets, etc, US Navy 7x50 binoculars are fairly common, especially Mark XXVIII, which was the sweet spot. There are some special or scarce much later Mark/Model combinations that the most rabid collectors look for, but having a version of the "original" is pretty dang cool.
I have read, that during WWII, the Imperial Japanese Navy had superior optics to our Navy's
That's true. But we had far superior radar, in terms of technology and deployment, and that was ultimately devastating.
Maybe these binoculars were on one of our ships during the Soloman Islands campaign?
It's possible, although yours is
very early, as discussed above. Note that in September 1943 all Binocular Marks from I to XII were considered obsolete, such was the rate of improvement (optics coatings, sealing/waterproofing, eyecup, type of reticule, etc) and production. The order, from the Bureau of Ordnance to all Navy Yard optical officers, was to dispose and replace, not recondition.
I understand that 7x50 binoculars were chosen for the Navy because...
All true. And the large exit pupil still makes them very easy to line up and find things even for older eyes. Decent (~7.x*) FOV, too. It wasn't the only mass-produced hand held binocular the Navy issued, though. Others were 6x30, 7x35, 7x50, 8x56, 10x50, and 10x70. And Captains and Gunnery Officers had 9x63's.
I don't know what the IJN issued to its lookouts. That service did have much bigger and more powerful binocs — 30x150? — which were large and not handheld but mounted on a pedestal.
The closest the USN had were "Big Eyes", I believe, which were 20x120 pedestal-mounted binoculars.