Many thanks for the point. We were running out of possibilities regarding the coachbuilder, so Allemano was simply a lucky guess. Perhaps you will forgive me for rambling on about the possible background to this intriguing puzzle.....
The name, Mr. Oneglia, has added to my earlier conjecture regarding the Delage 2LCV accident at the 17th. Targa Florio. The Oneglia name is not particularly uncommon, but Mario Oneglia founded an enterprise in Torino which flourishes to this day, now retailing very high-end bathroom furniture. He died in 1967, but would have been a prosperous middle-aged gentleman in 1935. Masetti's fatal roll appears not to have resulted in serious damage to the car. Mario Oneglia, in the period between the Wars, was not only an accomplished engineer, but a scrap metal dealer! Conceivably, he could have been commercialy involved with his Torinese neighbours at Allemano, but I digress.
The wheel type and size on the puzzle picture pretty much match the 2LCV, as does the exhaust arrangement. There is absolutely nothing "D8" in there. So a wealthy guy is trying to get Torinese registration for his tarted-up nine-year-old racer. Mussolini's government officials were not usually innoculated against mild corruption, so encouraging the authorites to "call it" a up to date "D8", I suggest, is another possibility.
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