Without the cowl light holes and with the three side curtain snaps on the taller windshield posts, I'd say it's a standard roadster that someone added deluxe top irons to it. Those are easy to install, as opposed to welding in and grinding down cowl light holes (and to what end?) and changing windshield posts AND the windshield frame to match. The standard roadster bows were hollow and easily bent, broken or rusted. Deluxe irons are beefier solid metal strap iron and probably weren't not all that hard to find decades ago, apparently the last time this car received any attention. I hope the new owner keeps it as standard roadster. You can't swing a dead cat by the tail at car shows anymore without hitting a "deluxe" roadster, real or not. By contrast, when do you see standard roadsters these days? Maybe not as glitzy as the deluxe roadster, but the standard roadster has its own charms. For one, it isn't like all the other '30-31 Model A roadsters out there - it ain't all deluxed up!
Marshall