Column Drop ID?

[FlatHeadCoupe]

Can anyone identify the application of the column drop listed on e-Bay? I have one like it but don't know what it goes on.
Thanks.
http://www.ebay.com/itm/201316967597?_trksid=p2055119.m1438.l2649&ssPageName=STRK:MEBIDX:IT

 

[49fordv8f4]

That may be for a '38-'47 COE. My '47 COE had a column drop that looked like a '40-'47 conventional column drop but was angled to the side like that one is. I don't have my COE any longer, so I am going on memory.
Mark