Hi David,
Fuller & Gregory cover this variant of late-war production, leather-covered shin-gunto, which according to them, "may be encountered without tsuba or kabuto-gane." These late-war variants were invariably of poor construction. The shrunken leather scabbard cover looks right for the age & pattern. I do find the three mekugi ana to be a little odd and "out of scope" IMO.
Regards,
Chris