It's aluminum, and the finish definitely looks like Nitto work, but there are no other markings that I've found yet. Didn't Nitto put their logo on all their work, even if it was for someone else? The fugly paint is left over from a couple of owners ago, but it's just rattle-can paint and comes off pretty easily. I already know how I'm going to repaint it (the whole bike), but more on that later.
F-b: I knew there was someone else interested, but I didn't know who. I was really looking for something like this for my next project, and this just seemed to fall into my lap, so to speak. It was my destiny!

Don't worry, there will be a big thread with tons of photos soon, I just need to finish stripping it (about half done now).