Who made this very cool V8 locking gas cap? The key and cylinder is Star brand.
I suppose it is an aftermarket item? i have not seen this type before.
I've had two of them, [my avatar photo is of one], sold one to a guy Todd, who used to hang out on here. The other one is fitted to my 35. The V8 logo on the cap matches the 35 version on the hubcaps. Unable to answer your question about manufacturer, but agree, they are nice!!
They have been on eBay quite frequently. One, about a year ago, set a "stupid" record and was sold in excess of $2000. There is currently one listed on eBay.
These were an after-market offering and not authorized by Ford. And, in reality, not all that rare. A friend of mine has a box full of them in various conditions.